asked the Minister for Finance what will be the material effect on the practice of the Revenue Commissioners of the Supreme Court ruling of December, 1962, that part of the Customs Consolidation Act, 1876, was unconstitutional; and whether any action with regard to new legislation is to be taken following this decision.
Ceisteanna—Questions. Oral Answers. - Customs Consolidation Act, 1876.
4.
By the Supreme Court judgment of 18th December, 1962, in re Deaton v. Attorney-General and the Revenue Commissioners it has been decided that the provision in Section 186 of the Customs Consolidation Act for the election of the penalty by the Revenue Commissioners is unconstitutional. The rest of the section is not affected and it is a matter for the court, on conviction of an offender to decide which of the alternative penalties prescribed by the section, that is, £100 or treble the duty paid value of the goods, is proper to be imposed.
The legal and practical effects of the judgment are being studied and it is not yet possible to say whether legislation is necessary as a result of the judgment.