Results 4,681-4,700 of 13,254 for speaker:Seán Sherlock

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 20:In page 22, line 24, after “offence” to insert “under the Customs Acts”. Amendments Nos. 20 to 24, inclusive, deal with the same substantive point in one section. These are technical amendments to section 21 of the Bill which provide for the rules for court proceedings in relation to customs offences. The first four amendments clarify...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 21:In page 22, line 29, to delete “under this Act” and substitute “under the Customs Acts”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 22:In page 23, line 12, to delete “under this Act” and substitute “under the Customs Acts”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 23:In page 23, lines 14 and 15, to delete “under this Act” and substitute “under the Customs Acts”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 24:In page 23, to delete line 16.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: 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...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: Customs officers, when they have probable cause for detention or seizure, must be protected when enforcing the law. This type of protection has existed for customs officials this since the early days of customs law and also exists for other officials of the State enforcing law. For example, Revenue officials enforcing excise law have had this protection since the early days of excise and it...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 25:In page 25, line 12, after “section 7(1)” to insert “or section 13(2)”. The amendment provides for powers of entry, inspection and patrolling of certain places for an officer of customs, and any person assisting such an officer, for the purposes of carrying out functions under the Customs Acts, at any time and without warrant.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 26:In page 29, line 20, after “section 29” to insert “, or on board a conveyance that has been boarded under section 27,”. The amendment provides for the power to carry out a search of a person who is at or in the vicinity of a port or airport, the coast, the land frontier or any premises or land being searched under a search warrant. This...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 27:In page 30, lines 25 to 28, to delete all words from and including “(1) An” in line 25 down to and including line 28 and substitute the following: “(1) An officer of customs may, subject to subsection (2), stop any person entering or leaving the State and question that person with respect to—(a) the person’s arrival or departure,...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: In general terms, the Deputy referred to being citizen-friendly and it is important we recognise the work of customs officials is citizen-friendly. If fines are issued successfully, it is because there has been a breach of regulations. We all subscribe to the rule of law in that context. I will explain to the Deputy the Government's position and the Deputy can explain why he seeks a...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: If the Deputy examines the Bill, section 33(3) includes the provision that if, within 30 days of the detaining goods, the customs officials do not have any good reasons to seize the goods, they must be released. Other provisions are included in the paragraph the Deputy wants to amend, section 33(4), which are for cases where other goods, which may be evidence in criminal proceedings, are...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: To be helpful to the Deputy, perhaps we need to distinguish between what is a customs issue, in effect, and what is an excise issue. If this amendment were accepted, its effect would be to introduce a new section in the Bill under which the Minister for Finance would be statutorily obliged to "lay before the Houses of the Oireachtas a report on the effect of fuel, tobacco and other types of...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 30:In page 35, line 35, to delete "Part 7 of the Taxes Consolidation Act 1997" and substitute "Part 7".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 31:In page 36, line 38, to delete "Commissioners" and substitute "Minister". This amendment provides for the application by the State of certain EU instruments in relation to co-operation between member states in combating customs offences.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 32:In page 37, to delete lines 4 to 8 and substitute the following:"(10) (a) Without prejudice to the generality of subsection (4), any person who uses personal data from the Customs Information System (CIS) other than for the purpose of the aim specified in Article 1(2) of the CIS Decision, shall—(i) where the case is one to which paragraph (b) applies, be guilty...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 33:In page 37, between lines 32 and 33, to insert the following:"Controls of cash entering or leaving European Union through the State 42. (1) As provided for by Article 2 of the 2005 Regulation, the Commissioners, as the customs authority in the State, are the competent authority to apply that Regulation. (2) As provided for by Article 3 of the 2005 Regulation, any...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 34:In page 39, line 30, to delete "Appeal Commissioners" and substitute "Commissioners". Amendments Nos. 34 and 35 deal with the same section of the Bill. Amendment No. 34 deals with appeals made to the appeal commissioners where a person is aggrieved with an appeal decision by the Revenue Commissioners under section 45. This is a technical amendment to clarify that,...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 36:In page 41, after line 7, to insert the following:"Interest 50.Where any duties of customs which a person is liable to pay to the Commissioners are not so paid, simple interest on the amount shall be paid by the person to the Commissioners and such interest shall be calculated from the date on which the duties of customs became payable and at the rate specified in...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Customs Bill 2014: Committee Stage (28 Apr 2015)

Seán Sherlock: I move amendment No. 37:In page 41, after line 7, to insert the following:"Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997 51.Section 1078 of the Taxes Consolidation Act 1997 is amended in subsection (2)—(a) by substituting the following for paragraph (d):“(d) knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or...