10.— (1) Subject to section 8(6), where a notice of claim in respect of any goods is given, the Revenue Commissioners shall take proceedings for their condemnation by the court, and—

(a) where the court finds that the goods were not at the time of seizure duly declared, the court shall condemn them as forfeited and,

(b) in any other case, the court shall order their release to the claimant.

(2) Goods seized under this Act shall, after condemnation of such goods, be forfeited to the Revenue Commissioners.

(3) Proceedings under subsection (1) shall be civil proceedings and may be instituted either in the High Court or (if, in the opinion of the Revenue Commissioners, the value of the goods does not exceed the amount that is the monetary limitation on the jurisdiction of the District Court) the District Court.

(4) In any such proceedings the claimant or his or her solicitor shall state on oath that the goods seized were, or were to the best of his or her knowledge and belief, the property of the claimant at the time of the seizure.

(5) Where proceedings have been instituted or continued in the name of an Irish law enforcement officer who has ceased for any reason to be such an officer, or being such officer is absent at any time during such proceedings, then such proceedings may be continued in the name of any other officer, or of the officer so absent, as appropriate in the circumstances.

(6) In any proceedings under this section, if judgement is given for the claimant, no Irish law enforcement officer or other person who made or assisted in making the seizure shall be liable to any subsequent civil or criminal proceedings on account of the seizure of the goods, provided that the court certifies that there was probable cause for making such seizure.

(7) In any civil or criminal proceedings against any Irish law enforcement officer or other person on account of the seizure under this Act of any goods, where—

(a) judgement is given against that officer or other person, and

(b) the court certifies that there was probable cause for such seizure,

the claimant or other person shall not be entitled to—

(i) any damages, besides the goods seized or the value of such goods, or

(ii) the costs of the proceedings,

and the Irish law enforcement officer or other person shall not be liable for any punishment or penalty.