Customs Act 2015 section 49

Service of notices and determinations

Section 49 deals with how notices and documents must be served on the Revenue Commissioners and how the authenticity of customs notices and determinations can be proved in legal proceedings.

• Any notice or document that must be served on the Revenue Commissioners, including an appeal notice under section 45, must be addressed to the Revenue Commissioners at Dublin Castle, Dublin.
• In legal proceedings, a customs notice or determination can be evidenced by producing a document that appears to be a copy of the notice, or that reproduces details from an electronic, photographic or other record held by the Commissioners.
• There is no requirement to prove the official position of the person who appears to have issued the notice.
• There is no need to verify the signature on a notice or to prove that the person who signed and issued it was authorised to do so.