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Finance Act, 2001
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Seizure of goods and vehicles.

141.—(1) Any goods or vehicles that are liable to forfeiture under the law relating to excise may be seized by an officer.

(2) Anything liable to forfeiture under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , may be seized by a member of the Garda Síochána and shall be delivered to an officer.