asked the Minister for Finance the reason a mobile home which is the property of a person (details supplied) in County Leitrim was seized in September 1984; and the reason the authorities have continued to hold this caravan at Ballyconnell customs post.

I am informed by the Revenue Commissioners that the caravan in question was not seized. It was presented for entry and payment of value-added tax by the person concerned at Swanlinbar on 27 August 1984. As the Officer of Customs and Excise was not satisfied with the value shown on the receipt produced the caravan was detained pending investigation as to its value. Following investigation the caravan was released to the person concerned on 20 April 1985, on foot of the documents presented at the time of importation.