Three cattle were seized and destroyed by Department of Agriculture officials in Co Tipperary last week when they were presented for sale at a meat plant.
Department officials at the plant became suspicious when they examined the documentation for the animals, which were being sold by a local man. A Department spokesman said the identity cards presented with the animals did not match the age of the cattle.
The officials seized the animals and ordered that restrictions be placed on the farmer's herd. These restrictions will remain in place until a full investigation is completed by the Garda and the Department of Agriculture's Special Investigation Unit.
The Department spokesman said he could not say if the investigation centred on cross-Border smuggling.