C11Part XI Detention of Persons, Forfeiture and Legal Proceedings
General provisions as to legal proceedings
C2C3C4C5C6C7C8C9C12C13C14C15C16C17C18C19C20C21C22C23C24C25C26C27C28C29C30C31C32C33C34146 Service of process. C1
1
Any summons or other process issued anywhere in the United Kingdom for the purpose of any proceedings under the customs and excise Acts may be served on the person to whom it is addressed in any part of the United Kingdom without any further endorsement, and shall be deemed to have been duly served—
a
if delivered to him personally; or
b
if left at his last known place of abode or business or, in the case of a body corporate, at their registered or principal office; or
C10c
if left on board any vessel or aircraft to which he may belong or have lately belonged.
2
Any summons, notice, order or other document issued for the purposes of any proceedings under the customs and excise Acts, or of any appeal from the decision of the court in any such proceedings, may be served by an officer.
In this subsection “appeal” includes an appeal by way of case stated.
3
This section shall not apply in relation to proceedings instituted in the High Court or Court of Session.
Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)