EXPORTATION OF CERTAIN GOODS (DANGEROUS DRUGS) ORDER, 1930 ORDER OF THE REVENUE COMMISSIONERS.

EXPORTATION OF CERTAIN GOODS (DANGEROUS DRUGS) ORDER, 1930 ORDER OF THE REVENUE COMMISSIONERS.

WHEREAS Section 186 of the Customs Consolidation Act, 1876, imposes in respect of certain offences in connection with prohibited goods a penalty either of treble the value of the goods, including the duty payable thereon, or of £100, at the election of the Revenue Commissioners.

AND WHEREAS certain drugs (hereinafter called " dangerous drugs ") to which the Dangerous Drugs Act, 1920, as adapted by the Dangerous Drugs Act, 1920, Adaptation Order, 1926, relates, are prohibited goods within the meaning of the Customs Consolidation Act, 1876.

AND WHEREAS the Commissioners are of opinion--

(1) that the illicit traffic in dangerous drugs is an offence of a serious character, involving danger to public health, and

(2) that the profits of an illicit traffic in such drugs are usually large and that a fine of treble the value of the goods will, if the quantity of the goods is not large, be inadequate to suppress such a traffic.

NOW THEREFORE the Commissioners elect in all cases in which a person is charged with an offence under Section 186 of the Customs Consolidation Act, 1876, in connection with dangerous drugs to sue for a penalty of £100 if the treble value of the goods is estimated not to exceed £100, and in any other case to sue for a penalty of treble the value or in the case of dangerous drugs liable to a duty of Customs to treble the duty paid value of the goods.

Dated this 31st day of May, 1927.

M. V. NOLAN,

By Order of the Revenue Commissioners.

ORDER MADE BY THE REVENUE COMMISSIONERS.

(Dated 23rd December, 1930.)

The Revenue Commissioners in virtue of their powers under Section 139 of the Customs Consolidation Act, 1876, hereby order as follows:--

1. The exporter or shipper of any Archæological Object, as defined in Section 2 of the National Monuments Act, 1930 , intended for exportation shall make due entry and obtain clearance of such Archæological Object before shipment.

2. The entry required under paragraph 1 of this Order shall be made as follows:--

(a) by delivering to the Collector or other proper Officer of Customs and Excise in the case of goods intended for exportation otherwise than by Parcel Post a Shipping Bill such as is mentioned in section one hundred and five of the Customs Consolidation Act, 1876, in duplicate;

(b) by delivering to the proper Officer of the Post Office in the case of goods intended to be exported by Parcel Post the proper form of Customs Declaration for foreign postal parcels.

3. The Entry shall specify:--

(a) the name and address of the consignor of the goods;

(b) the name and address of the consignee of the goods; and

(c) the ultimate destination of the goods;

and shall in all cases contain a declaration on the part of the person making the entry that the particulars in the entry are true and are correctly stated.

4. The Clearance required under paragraph 1 of this Order shall be granted by the signature of the proper Officer of Customs and Excise on the document on which entry has been made in pursuance of this Order.

5. This Order shall come into operation on the 1st day of January, 1931.

6. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas passed before the first day of January, 1924.

23rd December, 1930.

M. V. NOLAN,

Commissioner.