Extradition Act 1965
Seizure and handing over of property.
36.—(1) A member of the Garda Síochána executing a warrant under section 26 or 27 may seize and retain any property—
(a) which appears to him to be reasonably required as evidence for the purpose of proving the offence alleged, or
(b) which appears to him to have been acquired as a result of the alleged offence and which—
(i) is found at the time of arrest in the possession of the person arrested under the warrant, or
(ii) is discovered subsequently.
(2) Subject to the provisions of this section, any property seized under subsection (1) shall, if an order is issued by the Minister under section 33 for the surrender of the person claimed, be handed over to any person who appears to the Minister to be duly authorised by the requesting country to receive it as soon as may be after the issue of the order and the said property shall be so handed over notwithstanding that the extradition in question cannot be carried out by reason of the death or escape of the person claimed.
(3) Any property so seized may, if any criminal proceedings to which the property relates are pending in the State, be retained in the State in accordance with law until the conclusion of the said proceedings or may, if the Minister so directs, be handed over on condition that the requesting country shall return the property.
(4) Nothing in this section shall prejudice or derogate from any rights that may lawfully have been acquired by the State or any person in the State in any property to be handed over under this section and where any such rights exist the property shall not be handed over except upon condition that the requesting country shall return it as soon as may be after the trial of the person surrendered and without charge to the State or person having such rights.