8.— (1) Without prejudice to any other applicable law, any goods that are—

(a) not declared, or

(b) the subject of a false declaration,

under section 3(1)(b) may be seized as liable to forfeiture by an Irish law enforcement officer.

(2) Where goods are seized under subsection (1), the person affected shall be furnished with a notice in writing (“notice of seizure”) specifying—

(a) the goods seized,

(b) the reasons for the seizure, and

(c) the procedure for making a claim against the seizure.

(3) A person whose goods have been seized under subsection (1) who claims that such goods are not liable to forfeiture (“claimant”), shall, within one month of the seizure, give notice in writing of such claim (“notice of claim”) to the Revenue Commissioners.

(4) A notice of claim shall specify the name and address of the claimant and, in the case of a claimant who is outside the State, the name and address of a solicitor in the State who is authorised to accept service of any document required to be served on the claimant and to act on behalf of the claimant.

(5) If, on the expiration of the period referred to in subsection (3), no notice of claim has been given, the goods shall be deemed to have been duly condemned as forfeited.

(6) Where goods are, under this Act, condemned or deemed to have been condemned as forfeited, the forfeiture shall have effect as from the date of seizure.