Results 8,561-8,580 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: Amendment No.15, in the name of Deputy Doherty, is to section 12. The effect of the amendment, if accepted, would be that any person either searched or found to be liable for duty or tax on imported goods could request in writing the reason that he or she had been searched or the reason he or she had been charged the duty or tax. The charging of any duty or tax on imported goods only...

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.16:In page 16, line 39, to delete “in the form of a Single Administrative Document (SAD)”. This provides that the Customs Acts apply to goods imported and exported by post.

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.17:In page 18, line 27, to delete “6 months” and substitute “12 months”. This amendment makes it an offence to smuggle goods into the State without payment of duty or contrary to a prohibition or restriction on their importation. It also makes it an offence to export goods without payment of any duty that may be payable or contrary to 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. 18:In page 19, line 32, to delete “subsection (1)(i)” and substitute “subsection (1)(j)”.

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.19:In page 19, line 37, to delete “6 months” and substitute “12 months”.

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.