Customs Act 2015


Service of notices and determinations

49. (1) Any notice or other document which is required to be served on the Commissioners, including a notice of appeal under section 45 F16[] shall be addressed to the Revenue Commissioners, Dublin Castle, in the city of Dublin.

(2) Prima facie evidence of any notice or determination given under the Customs Acts by the Commissioners or an officer of the Commissioners, may be given in any proceedings by the production of a document purporting—

(a) to be a copy of the notice, or

(b) if the details specified in the notice are contained in an electronic, photographic or other record maintained by the Commissioners, to reproduce those details in so far as they relate to that notice,

and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised to do so.




Deleted (21.03.2016) by Finance (Tax Appeals) Act 2015 (59/2015), s. 42 and sch. 2 part 6 para. 6(d), S.I. No. 110 of 2016.