Aviation (Preclearance) Act 2009
Seizure of goods: certain powers of Revenue Commissioners.
9.— (1) Where a notice of claim has been duly given, the Revenue Commissioners may, as they think fit and notwithstanding that the goods seized have not yet been condemned—
(a) deliver them up to the claimant on payment to the Revenue Commissioners of such sum as they think proper, being a sum not exceeding that which, in their opinion, represents the value of the goods, or
(b) if the goods seized are in the opinion of the Revenue Commissioners of a perishable or hazardous nature, sell or destroy them.
(2) If, where any goods are delivered up, sold or destroyed under this section, it is subsequently held by the court in proceedings that the goods were not liable to forfeiture at the time of seizure, the Revenue Commissioners shall on demand tender to such claimant—
(a) an amount equal to any sum paid by the claimant under subsection (1)(a),
(b) if they have sold the goods, an amount equal to the proceeds of sale, or
(c) if they have destroyed the goods, an amount equal to their value at the time of seizure.
(3) If the claimant accepts any amount tendered under subsection (2), such claimant shall not be entitled to maintain proceedings in any court on account of the seizure, sale or destruction of the goods concerned.
(4) The Revenue Commissioners may, in their discretion, restore any goods seized under this Act.