First Previous (PART V. Provisions in Relation to Tobacco Seed and Plants.)

37 1934

TOBACCO ACT, 1934

PART VI.

Restriction on Importation and Exportation of Tobacco and TobaccoSeed and Plants, and on Withdrawl of Tobacco from Bond.

Restriction on importation of tobacco.

55. —It shall not be lawful for any person to import into Saorst[html]t Eireann tobacco, whether unmanufactured or manufactured, unless such tobacco is imported under and in accordance with a licence granted by the Revenue Commissioners under this Part of this Act.

Tobacco import licences.

56. —(1) The Revenue Commissioners may, by licence, granted after consultation with the Minister for Industry and Commerce, authorise any person, subject to compliance with such conditions as they may think fit to impose, to import into Saorst[html]t Eireann

unmanufactured or manufactured tobacco (as may be specified in such licence) either, as the Revenue Commissioners think proper, without limit as to time, or kind, or quantity, or any of them, or within a specified time, or of a specified kind, or in a specified quantity.

(2) Any licence granted under this section may be revoked at any time by the Revenue Commissioners.

Restriction on exportation of tobacco.

57. —It shall not be lawful for any person to export from Saorst[html]t Eireann tobacco, whether unmanufactured or manufactured, unless such tobacco is exported under and in accordance with a licence granted by the Minister for Industry and Commerce under this Part of this Act.

Tobacco export licences.

58. —(1) The Minister for Industry and Commerce may, by licence granted after consultation with the Minister, authorise any person, subject to compliance with such conditions as he may think fit to impose, to export from Saorst[html]t Eireann unmanufactured or manufactured tobacco (as may be specified in such licence) either, as the Minister for Industry and Commerce thinks proper, without limit as to time, or kind, or quantity, or any of them, or within a specified time, or of a specified kind, or in a specified quantity.

(2) Any licence granted under this section may be revoked at any time by the Minister for Industry and Commerce.

Restriction on importation of tobacco seed and of tobacco plants.

59. —It shall not be lawful for any person to import into Saorstát Eireann any tobacco seeds or tobacco plants unless such tobacco seeds or tobacco plants are imported under and in accordance with a licence granted by the Minister under this Part of this Act.

Seed and plant import licences.

60. —(1) The Minister may, subject to the provisions of this section, by licence authorise any person, subject to compliance with such conditions as he may think fit to impose, to import into Saorst[html]t Eireann tobacco seeds or tobacco plants, either as the Minister thinks proper, without limit as to time, or kind, or quantity, or any of them, or within a specified time, or of a specified kind, or in a specified quantity.

(2) The Minister shall not grant a licence to any person to import any tobacco plants unless he is satisfied that such tobacco plants are intended to be used for scientific purposes and for no other purpose.

(3) Any licences granted under this section may be revoked at any time by the Minister.

Application of Customs Acts.

61. —(1) Articles prohibited to be imported by virtue of this Part of this Act shall be deemed to be included among the goods enumerated and described in the Table of Prohibitions and Restrictions Inwards contained in section 42 of the Customs Consolidation Act, 1876, and the provisions of that Act, as amended or extended by any subsequent Act, relating to the importation of prohibited or restricted goods, shall apply accordingly.

(2) Any officer of Customs and Excise may detain and seize any article being or attempted to be exported in contravention of this Part of this Act and for that purpose may open any packet containing or suspected by him of containing any such article and the provisions of the Customs Consolidation Act, 1876, in relation to the condemnation and disposal of goods seized under that Act shall apply to all articles seized under this Act in like manner as if they had been seized under that Act.

(3) The provisions of this Part of this Act relating to the prohibitions of the export of articles shall have effect as though those provisions were included in the Customs Consolidation Act, 1876, and that Act and any Act amending or extending that Act shall apply accordingly, and if any articles the export of which is prohibited by this Part of this Act are exported in contravention of this Part of this Act or are brought to any quay or other place for the purpose of being so exported or are waterborne to be so exported, the exporter or his agent shall be liable to the same penalty as that to which a person is liable under section 186 of the Customs Consolidation Act, 1876, for illegally importing prohibited goods.

Restriction on withdrawals of tobacco from bond.

62. —Notwithstanding anything contained in any other enactment no person shall be entitled to withdraw from a bonded warehouse any tobacco, whether unmanufactured or manufactured, unless such withdrawal is authorised by the Revenue Commissioners after consultation with the Minister for Industry and Commerce.