Customs Act 2015 section 35

Power to deal with seizures, before and after condemnation

Section 35 sets out the powers of the Revenue Commissioners to deal with goods seized under customs law, including restoring them to claimants, selling or destroying perishable or hazardous items, and disposing of goods after they have been formally condemned as forfeit.

• The Commissioners have discretion to restore any seized goods and may return them to a claimant before condemnation, provided the claimant pays a sum not exceeding the goods' value (including any unpaid duty or tax)
• Perishable or hazardous seized goods may be sold or destroyed by the Commissioners even before any court condemnation has taken place
• If a court later rules that seized goods were not actually liable to forfeiture, the Commissioners must reimburse the claimant — but may deduct any unpaid duty or tax from the reimbursement, and acceptance of the reimbursement prevents any further legal action
• Once goods have been formally condemned as forfeit by a court, the Commissioners direct how they are to be disposed of, whether by sale, destruction, or other means