Attorney General v Crawford
| Jurisdiction | Ireland |
| Judgment Date | 08 May 1940 |
| Date | 08 May 1940 |
| Court | High Court |
- Evasion of duty - "Being knowingly concerned in the fraudulent evasion of payment of duties of customs" - Proceedings for recovering of penalty under s. 186 of the Customs Consolidation Act, 1876 - Charge dismissed on the merits - Jurisdiction of District Justice to award costs against the Attorney-General -Customs Consolidation Act, 1876 (39 40 Vict., c. 36), s. 186 - Crown Suits Act, 1855 (18 19 Vict., c. 90), s. 1 - Customs, Inland Revenue and Savings Bank Act, 1877 (40 41 Vict., c. 13), s. 5 - Finance Act, 1924 (No. 27 of 1924), s. 38 - Constitution of Ireland, 1937, Arts. 1, 6, 11, 12, 15, 25, 28, 30 and 49 - Rules of the District Court, r. 37.
Defendant was prosecuted by the Attorney-General for being knowingly concerned in the fraudulent evasion of payment of customs duties, and the Revenue Commissioners elected to proceed for a penalty of £100. The District Justice dismissed the summons on the merits and was of opinion that it was a proper case in which to order the Attorney-General to pay the defendant's costs. Being in...
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