I am informed by the Revenue Commissioners that they have no record of the seizure of a vehicle from the person in question in December 1989. However, the person in question claimed ownership of two vehicles which were seized by customs in July 1990, on the grounds that they had been used to convey uncustomed goods. These seizures were subsequently the subject of civil proceedings and the person in question made an offer in settlement of these proceedings which would have involved, inter alia, the return of the vehicles to him. This offer was accepted by the commissioners but the relevant amount has not yet been paid.
In the circumstances of the case the commissioners would not feel justified in accepting a lower settlement sum.