C79Part XI Detention of Persons, Forfeiture and Legal Proceedings
General provisions as to legal proceedings
C2C3C4C5C6C7C8C9C10C80C82C84C87C90C93C96C98C101C103145C1 Institution of proceedings.
C11C951
Subject to the following provisions of this section, no proceedings for an offence under the customs and excise Acts or for condemnation under Schedule 3 to this Act shall be instituted F7except—
a
by or with the consent of the Director of Revenue and Customs Prosecutions, or
b
by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.
C3C952
Subject to the following provisions of this section, any proceedings under the customs and excise Acts instituted F9by order of the Commissioners in a magistrates’ court, and any such proceedings instituted F9by order of the Commissioners in a court of summary jurisdiction in Northern Ireland, shall be commenced in the name of an officer F10 of Revenue and Customs .
C3C953
Subsections (1) and (2) above shall not apply to proceedings on indictment in Scotland.
C3C954
F8In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced under subsection (2) above, those proceedings may be continued by any officer authorised in that behalf by the Commissioners.
5
Nothing in the foregoing provisions of this section shall prevent the institution of proceedings for an offence under the customs and excise Acts by order and in the name of a law officer of the Crown in any case in which he thinks it proper that proceedings should be so instituted.
6
Notwithstanding anything in the foregoing provisions of this section, where any person has been detained for any offence for which he is liable to be detained under the customs and excise Acts, any court before which he is brought may proceed to deal with the case although the proceedings have not been instituted F11 in accordance with this section. .
C13C14C15C16C17C18C19C20C80C82C84C87C90C93C96C99C101C103146 Service of process. C12
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
C21c
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.
C80C82C84C87C90C93C96C101C22C23C24C25C26C27C28C29C103146AF1 Time limits for proceedings.
1
Except as otherwise provided in the customs and excise Acts, and notwithstanding anything in any other enactment, the following provisions shall apply in relation to proceedings for an offence under those Acts.
2
Proceedings for an indictable offence shall not be commenced after the end of the period of 20 years beginning with the day on which the offence was committed.
3
Proceedings for a summary offence shall not be commenced after the end of the period of 3 years beginning with that day but, subject to that, may be commenced at any time within 6 months from the date on which sufficient evidence to warrant the proceedings came to the knowledge of the prosecuting authority.
4
For the purposes of subsection (3) above, a certificate of the prosecuting authority as to the date on which such evidence as is there mentioned came to that authority’s knowledge shall be conclusive evidence of that fact.
5
In the application of this section to Scotland—
a
in subsection (2), “proceedings for an indictable offence” means proceedings on indictment;
b
in subsection (3), “proceedings for a summary offence” means summary proceedings.
6
In the application of this section to Northern Ireland—
a
“indictable offence” means an offence which, if committed by an adult, is punishable on conviction on indictment (whether only on conviction on indictment, or either on conviction on indictment or on summary conviction);
b
“summary offence” means an offence which, if committed by an adult, is punishable only on summary conviction.
7
In this section, “prosecution authority”
F12a
in England and Wales, means the Director of Revenue and Customs Prosecutions,
b
in Scotland, means the Commissioners or the procurator fiscal, and
c
in Northern Ireland, means the Commissioners.
C31C32C33C34C35C36C80C82C84C87C90C93C96C101C103147 Proceedings for offences. C30
1
F22
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 F3section 25(3) of the M1Magistrates’ 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.
5F4
C38C39C40C41C42C43C80C82C84C87C90C93C96C101C103148 Place of trial for offences. C37
1
Proceedings for an offence under the customs and excise Acts may be commenced—
a
in any court having jurisdiction in the place where the person charged with the offence resides or is found; or
b
if any thing was detained or seized in connection with the offence, in any court having jurisdiction in the place where that thing was so detained or seized or was found or condemned as forfeited; or
c
in any court having jurisdiction anywhere in that part of the United Kingdom, namely—
i
England and Wales,
ii
Scotland, or
iii
Northern Ireland,
in which the place where the offence was committed is situated.
2
Where any such offence was committed at some place outside the area of any commission of the peace, the place of the commission of the offence shall, for the purpose of the jurisdiction of any court, be deemed to be any place in the United Kingdom where the offender is found or to which he is first brought after the commission of the offence.
3
The jurisdiction under subsection (2) above shall be in addition to and not in derogation of any jurisdiction or power of any court under any other enactment.
C45C46149 Non-payment of penalties, etc.: maximum terms of imprisonment. C44
C471
Where, in any proceedings for an offence under the customs and excise Acts, a magistrates’ court in England or Wales or a court of summary jurisdiction in Scotland, in addition to ordering the person convicted to pay a penalty for the offence—
a
orders him to be imprisoned for a term in respect of the same offence; and
b
further (whether at the same time or subsequently) orders him to be imprisoned for a term in respect of non-payment of that penalty or default of a sufficient distress to satisfy the amount of that penalty.
the aggregate of the terms for which he is so ordered to be imprisoned shall not exceed 15 months.
2
F53
Where, under any enactment for the time being in force in Northern Ireland, a court of summary jurisdiction has power to order a person to be imprisoned in respect of the non-payment of a penalty, or of the default of a sufficient distress to satisfy the amount of that penalty, for a term in addition and succession to a term of imprisonment imposed for the same offence as the penalty, then in relation to a sentence for an offence under the customs and excise Acts the aggregate of those terms of imprisonment may, notwithstanding anything in any such enactment, be any period not exceeding 15 months.
C49C50C51C52C53C81C83C85C86C92C89C97C102C104150 Incidental provisions as to legal proceedings. C48
1
Where liability for any offence under the customs and excise Acts is incurred by two or more persons jointly, those persons shall each be liable for the full amount of any pecuniary penalty and may be proceeded against jointly or severally as F13the Director of Revenue and Customs Prosecutions (in relation to proceedings instituted in England and Wales) or the Commissioners (in relation to proceedings instituted in Scotland or Northern Ireland) may see fit.
2
In any proceedings for an offence under the customs and excise Acts instituted in England, Wales or Northern Ireland, any court by whom the matter is considered may mitigate any pecuniary penalty as they see fit.
3
In any proceedings for an offence or for the condemnation of any thing as being forfeited under the customs and excise Acts, the fact that security has been given by bond or otherwise for the payment of any duty or for compliance with any condition in respect of the non-payment of which or non-compliance with which the proceedings are instituted shall not be a defence.
C55C56C57C58C81C83C85C86C92C89C97C102C104151 Application of penalties. C54
The balance of any sum paid or recovered on account of any penalty imposed under the customs and excise Acts, after paying any such compensation or costs as are mentioned in F6section 139 of the M2Magistrates’ Courts Act 1980 to persons other than the Commissioners shall, notwithstanding any local or other special right or privilege of whatever origin, be accounted for and paid to the Commissioners or as they direct.
C60C61C62C63C81C83C85C86C92C89C97C100C102C104152C59 Powers of Commissioners to mitigate penalties, etc.
The Commissioners may, as they see fit—
C86C92C89b
restore, subject to such conditions (if any) as they think proper, any thing forfeited or seized under those Acts; or
F14c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F15d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
but paragraph (a) above shall not apply to proceedings on indictment in Scotland.
F18C65C66C67C81C83C85C88C94C91C97C100C102153 Proof of certain documents. C64
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C69C70C71C72C81C83C85C88C94C91C97C100C102C104154 Proof of certain other matters. C68
1
An averment in any process in proceedings under the customs and excise Acts—
a
that those proceedings were instituted by the order of the Commissioners; or
b
that any person is or was a Commissioner, officer or constable, or a member of Her Majesty’s armed forces or coastguard; or
c
that any person is or was appointed or authorised by the Commissioners to discharge, or was engaged by the orders or with the concurrence of the Commissioners in the discharge of, any duty; or
d
that the Commissioners have or have not been satisfied as to any matter as to which they are required by any provision of those Acts to be satisfied; or
e
that any ship is a British ship; or
f
that any goods thrown overboard, staved or destroyed were so dealt with in order to prevent or avoid the seizure of those goods,
shall, until the contrary is proved, be sufficient evidence of the matter in question.
C73C742
Where in any proceedings relating to customs or excise any question arises as to the place from which any goods have been brought or as to whether or not—
a
any duty has been paid or secured in respect of any goods; or
b
any goods or other things whatsoever are of the description or nature alleged in the information, writ or other process; or
c
any goods have been lawfully imported or lawfully unloaded from any ship or aircraft; or
d
any goods have been lawfully loaded into any ship or aircraft or lawfully exported or were lawfully waterborne; or
e
any goods were lawfully brought to any place for the purpose of being loaded into any ship or aircraft or exported; or
f
any goods are or were subject to any prohibition of or restriction on their importation or exportation,
then, where those proceedings are brought by or against the Commissioners, a law officer of the Crown or an officer, or against any other person in respect of anything purporting to have been done in pursuance of any power or duty conferred or imposed on him by or under the customs and excise Acts, the burden of proof shall lie upon the other party to the proceedings.
C76C77C78C81C83C85C88C94C91C97C100C102C104155 Persons who may conduct proceedings. C75
1
F19An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland. .
F202
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)