Seán Sherlock (Cork East, Labour) | Oireachtas source

Section 22 provides that in civil or criminal cases where judgment is given against a Revenue official as the defendant on account of the seizing or detention of anything, the plaintiff will not be entitled to any damages or costs and the defendant will not be liable to punishment or penalty, providing the court finds probable cause for the seizure or detention. No change of substance is involved. This section protects officers seizing or detaining goods or anything where a civil or criminal case is taken against such officers, provided that the court or judge certifies that there was probable cause for such seizure or detention.

This provision mirrors a similar provision, namely, section 129 of the Finance Act 2001, in respect of the seizure of exciseable goods. It is considered that this is a reasonable safeguard for customs officers when carrying out their official duties and acting in good faith. From the plaintiff’s point of view, he or she has the safeguard that the court must find that there was probable cause for the detention or seizure. If the section were not included, customs officers would be unable to carry out their official duties for fear of exposing themselves to threats of vexatious litigation. Forgive me for not understanding the question posed. Perhaps the Deputy can pose it again.