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Point in time view as at 17/05/2004. This version of this provision has been superseded.
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Customs and Excise Management Act 1979, Section 147 is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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147 Proceedings for offences. U.K.
(1)
(2)Where, in England or Wales, a magistrates’ court has begun to inquire into an information charging a person with an offence under the customs and excise Acts as examining justices the court shall not proceed under [section 25(3) of the Magistrates’ Courts Act 1980] to try the information summarily without the consent of—
(a)the Attorney General, in a case where the proceedings were instituted by his order and in his name; or
(b)the Commissioners, in any other case.
(3)In the case of proceedings in England or Wales, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the Crown Court against any decision of a magistrates’ court in proceedings for an offence under the customs and excise Acts.
(4)In the case of proceedings in Northern Ireland, without prejudice to any right to require the statement of a case for the opinion of the High Court, the prosecutor may appeal to the county court against any decision of a court of summary jurisdiction in proceedings for an offence under the customs and excise Acts.
(5)
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