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Seanad Éireann debate -
Wednesday, 7 Mar 1956

Vol. 45 No. 14

Customs Bill, 1955—Second Stage.

Question proposed: "That the Bill be now read a Second Time."

This Bill is a smallish Bill, in one way, putting on a permanent footing the legislation we have had on a temporary basis to deal with export smuggling. Members of the House will be aware that, when our customs code in relation to inwards smuggling was being built up, there was no necessity to prohibit any exports. In fact, the prohibition of exports only became a real necessity during the period of the last emergency. That prohibition was dealt with first by Emergency Powers Order and subsequently by the Customs (Temporary Provisions) Bill, 1945. That Bill was for a period of five years and, following its enactment in 1945, was renewed again in 1950 for a further period of five years. Last year, I asked the Oireachtas to renew it for a period of one year to give me an opportunity of studying and bringing forward a more permanent measure. The measure now before the House is that more permanent measure.

I should explain to the House that, with one exception—the provisions of Section 7—there is nothing in this Bill that was not in the earlier legislation. Section 7 relates to the service of process under the customs code where claimants of seized goods reside outside the State. While, as I say, there is nothing in the Bill, with the exception of that section, that was not in the temporary legislation, I have omitted in this Bill certain provisions that were in the temporary legislation. These provisions in the temporary legislation were necessary perhaps in the emergency conditions of 1945, but I hope that they are not now necessary in relation to the control of exports and, therefore, I have omitted them from this Bill, because, notwithstanding everything that people say from time to time about the Revenue Commissioners and the Department of Finance, we do not like taking any more powers than we feel are really necessary.

The Bill is framed on that basis. It contains the minimum powers necessary for the effective enforcement of export prohibitions and restrictions. Perhaps I might finally add, in relation to export prohibitions and restrictions, that the Revenue Commissioners are not acting as custodians of revenue, so to speak, or in relation to taxes, as they act perhaps mostly on the inwards side. They are acting more as custodians for other Departments of vital supplies which are necessary for the protection of the national economy. Therefore, I recommend the Bill to the House.

Question put and agreed to.
Committee Stage ordered for Wednesday, 14th March, 1956.
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