(1) Where an officer reasonably suspects that any excisable products, or any other goods, are liable to forfeiture under the law relating to excise then -
(a) all such excisable products or other goods,
(b) any other thing being made use of in the conveyance of such products or goods, and
(c) any vehicle in or on which or attached to which in any manner any such excisable products or goods are found,
may be detained by such officer until such examination, enquiries or investigations as may be deemed necessary by such officer or another officer, have been made for the purposes of determining whether or not such products, goods, thing or vehicle are liable to forfeiture.
(2) Where a member of the Garda Síochána reasonably suspects that any excisable products, other goods or other thing or any vehicle is liable to forfeiture under section 78 of the Finance Act 2005, such products, goods, other thing or vehicle may be detained by such member until such examination, enquiries or investiga
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