Finance Act 1992 section 142

Powers of officers

Section 142 sets out the powers granted to officers of the Revenue Commissioners in relation to the enforcement of excise duties, including powers of entry, search, detention, and seizure.

• Authorised officers may enter and search any premises, vehicle, vessel, or aircraft where they reasonably suspect that excisable products are being manufactured, stored, sold, or dealt with in contravention of excise law.
• Officers may detain and search any person whom they reasonably suspect of carrying excisable products on which duty has not been paid, or which are otherwise held in breach of excise regulations.
• Officers may seize and detain any excisable products, materials, equipment, or vehicles found in circumstances indicating a breach of excise law, and may also seize associated documents and records.
• Any person who obstructs or fails to assist an officer exercising these powers commits an offence and is liable to penalties under excise law.

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