C12Part XI Detention of Persons, Forfeiture and Legal Proceedings
General provisions as to legal proceedings
C2C3C4C5C6C7C8C9C10C13C14C15C16C17C18C20C21C22C23C24C25C26C27C28C29C30C31C32C33C34C35C36C38C37C39C40C41C42C43C44C45C46C47C48C49C50C51C52C53C54C55C56C57C58145C1 Institution of proceedings.
C11C191
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 F1except— .
a
by or with the consent of F6the Director of Public Prosecutions, or
b
by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.
C3C192
Subject to the following provisions of this section, any proceedings under the customs and excise Acts instituted F3by order of the Commissioners in a magistrates’ court, and any such proceedings instituted F3by order of the Commissioners in a court of summary jurisdiction in Northern Ireland, shall be commenced in the name of an officer F4 of Revenue and Customs .
C3C193
Subsections (1) and (2) above shall not apply to proceedings on indictment in Scotland.
C3C194
F2In 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 F5 in accordance with this section. .
Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)