I am informed by the Revenue Commissioners that the vehicle in question was seized when an attempt was made by the person concerned to import it through the Green "Nothing to Declare" Channel at Rosslare without payment of the proper import charges due. In such a case the vehicle is liable to forfeiture and the importer liable to prosecution.
The Commissioners decided to refrain from proceedings and offered release of the vehicle on payment of an appropriate compromise sum. This offer was availed of.
The person concerned had previously imported and duty-paid motor vehicles at Rosslare and would have been well aware of the correct procedures for clearing vehicles. These include the requirement to declare vehicles to Customs at the time of importation. In addition, in this particular case inquiries subsequently made by Customs revealed that the purchase price of the vehicle was substantially underdeclared to Customs.
Having reviewed the case, the Commissioners see no reason to depart from the decision taken.