C8Part XI Detention of Persons, Forfeiture and Legal Proceedings
General provisions as to legal proceedings
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F4Where, 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 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.
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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.
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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.
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Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)