Vol. 414 No. 6
44 Mr. J. O'Keeffe asked the Minister for Finance whether mitigating circumstances are taken into account in the imposition of 80 per cent penalties by the Revenue Commissioners on those who innocently breach customs regulations when returning from abroad.
I presume that the Deputy has in mind the case of persons who fail to declare to Customs dutiable goods in excess of quantities they are permitted to import duty-free under the baggage allowances.
I am informed by the Revenue Commissioners that where goods are seized because of failure to declare them the Customs may offer the person concerned the option of having the goods released immediately on payment of a sum to cover the import charges due as well as a compromise element in lieu of legal proceedings.
A person who does not wish to accept the terms under which Customs are willing to release the goods may appeal to the Revenue Commissioners. However, the duty-free allowances are well publicised and travellers are expected to inform themselves as to their entitlements under those allowances or, for example, to enter the red channel at a port or airport if they are in doubt. Appeals in these cases are entertained by the Revenue Commissioners only in exceptional circumstances.
