Attorney General v Traynor

• Jurisdiction: Ireland
• Judgment Date: 01 January 1936
• Date: 01 January 1936
• Court: High Court (Irish Free State)

High Court.

Attorney-General v. Traynor

ATTORNEY-GENERAL

Complainant

JOHN TRAYNOR, Defendant (1)

Customs Acts - Offence - Procedure in the District Court - Whether information or summons necessary - Election of the Revenue Commissioners - Jurisdiction of the District Justice - Customs Consolidation Act, 1876 (39 & 40Vict. c. 36), sects. 186 and 233 - Summary jurisdiction - Customs and Inland Revenue Act, 1879 (42 & 43 Vict. c. 21), sect. 11 - Courts of Justice Act, 1924 (No. 10 of 1924), sect. 91 - District Court Rules, 1926,rr. 8, 11, 58, 59 and 60.

Case Stated by the District Justice assigned to the District Court Area of Lifford for the opinion of the High Court.

The Case Stated was as follows:—

1. On the 8th day of December, 1933, John Traynor of Butcher Street, Strabane, was arrested and brought before Mr. Roderick Doherty, a Peace Commissioner, and was charged as follows, viz.:—

"That at Lifford and Castlefin, on the 6th day of December, 1933, and divers other dates, he did unlawfully and fraudulently evade payment of customs duty on articles of clothing, boots and shoes, to the value of £100."

On the said charge, the said John Traynor was remanded on bail by the said Peace Commissioner to the District Court at Lifford aforesaid, on the 24th day of January, 1934.

2. On the said charge coming before me on the said 24th day of January, 1934, it was intimated by the State Solicitor that the complainant was not proceeding with the charge as framed before the Peace Commissioner; and in lieu thereof, without any information or summons, the State Solicitor on the morning of the Court entered up the following several charges against the said John Traynor:—

"(1) That the defendant, John Traynor, was knowingly concerned in a fraudulent attempt at evasion of payment of duties of customs in respect of personal clothing and

wearing apparel found in possession of Miss Madge Ramsey at Lifford on the 5th December, 1933, contrary to the provisions of section 186 of the Customs Consolidation Act, 1876. The Revenue Commissioners elect to proceed under section 186 of the Customs Consolidation Act, 1876, for a penalty of £100 (One hundred pounds).

(2) That the defendant, John Traynor, was knowingly concerned in a fraudulent attempt at evasion of payment of duties of customs in respect of personal clothing and wearing apparel found in possession of Paul Quigley at Lifford on the 5th December, 1933, contrary to the provisions of section 186 of the Customs Consolidation Act, 1876. The Revenue Commissioners elect to proceed under section 186 of the Customs Consolidation Act, 1876, for a penalty of £100 (One hundred pounds).

(3) That the defendant, John Traynor, at Lifford in the County of Donegal on the 6th day of December, 1933, did not truly answer questions put to him by an Officer of Customs in a matter relating to the customs laws of Saorstát Éireann éireann contrary to the provisions of section 168 of the Customs Consolidation Act, 1876.

(4) That on the 6th day of December, 1933, at Lifford and Castlefin in the County of Donegal he, the defendant, John Traynor, was knowingly concerned in attempted evasion of payment of duties of customs, in respect of goods seized at his shops in Lifford and Castlefin aforesaid, contrary to section 186 of the Customs Consolidation Act, 1876. The Revenue Commissioners have elected to proceed under section...