asked the Minister for Finance by what authority a Government Minister may waive customs regulations on importation of goods.
Ceisteanna—Questions. Oral Answers. - Customs Regulations Waiver.
9.
The Revenue Commissioners Order, 1923 which was made under section 7 of the Adaptation of Enactments Act, 1922, and which established the Revenue Commissioners and defined their functions provided in section 9 that the Revenue Commissioners—
shall in the exercise of their duty be subject to the control of the Minister for Finance and shall obey all orders and instructions which may be issued to them in that behalf by the Minister for Finance.
Furthermore, section 2 of the Customs Consolidation Act, 1876 construed in accordance with this order provides that the Revenue Commissioners:—
shall in all matters and things relating to the execution of their duties be subject to the authority, directions, and control of the Minister for Finance and shall obey such orders and instructions as shall from time to time be issued to them by the Minister for Finance.
Would the Minister not agree that such powers could lead to very dangerous abuse?
No, I do not think so. I should say, perhaps, that the power is exercisable provided the exemption in question does not amount to or aid or facilitate a breach of the law of the State.
In a situation like this—normally I would have expected the Minister to ask did I dare suggest that the integrity of Ministers could be in question——
Those days are gone.
That is right. Therefore, would the Minister not agree that a Minister of a Government could abuse such a power, and does he not think we should have this eliminated immediately?
I should point out that the question I was asked was the one I answered: "by what authority", and I gave the statutory authority. If the Deputy is of the opinion that that should be changed, there are steps open to him.
(Cavan): Would I be correct in thinking that, in framing the legislation the Minister has outlined, the Dáil obviously had in mind that a Minister giving directions to the Revenue Commissioners would be doing so pursuant to what is known as collective Cabinet responsibility, and it is only where collective Cabinet responsibility is departed from that we could have the abuse feared by Deputy O'Connell? If such abuse did take place in the past it was because the Cabinet was completely divided on vital matters.
This is a matter for speculation by Deputy Fitzpatrick.
Can the Minister say whether the limitation to which he referred and the exercise of this power is contained in the statutory authority or, alternatively, what is the authority for stating this limitation?
Advice from the Attorney General.
May I ask the Minister in what circumstances did a revenue commissioner inform the assistant to the Minister for Finance that he had this power and could exercise it with no reference to this limitation which he did, in fact, purport to do?
That is a separate question.