asked the Minister for Finance if a person has the right to appear at an appeal connected with the seizure of a van or a car illegally imported or if a solicitor can be present to represent the person concerned at an appeal conducted by the Revenue Commissioners.

I am informed by the Revenue Commissioners that, save where court proceedings are taken, appeals made to them against the seizure of motor vehicles which were imported illegally are dealt with administratively rather than by means of formal hearings. Where the person concerned or his solicitor makes a request to present an appeal orally to the commissioners it is normal practice to meet that request.