Customs Act 2015 section 20

Proceedings for condemnation by court

Section 20 sets out the rules and procedures for court proceedings to have seized goods formally declared forfeited, including which courts may hear such cases, the requirements on claimants, and the protections afforded to Revenue officers.

• Condemnation proceedings are civil in nature, brought in the name of the Revenue Commissioners, and the court must either condemn the seized item as forfeited or order its release.
• The appropriate court depends on the value of the seized goods: the High Court for any value, the Circuit Court for values up to €75,000, or the District Court for values up to €15,000.
• A claimant (or their solicitor) must swear on oath that the seized item was their property at the time of seizure, and the Commissioners have discretion to stay, settle, or restore seized items during proceedings.
• Where the court rules in the claimant's favour but certifies there was probable cause for the seizure, the officers involved are protected from any civil or criminal liability; where goods are condemned, the forfeiture takes effect from the date the liability to forfeiture first arose.