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Customs and Excise Management Act 1979
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9Proceedings for the condemnation of any thing instituted in a magistrates' court in England or Wales, in the sheriff court in Scotland or in a court of summary jurisdiction in Northern Ireland may be so instituted—
(a)in any such court having jurisdiction in the place where any offence in connection with that thing was committed or where any proceedings for such an offence are instituted ; or
(b)in any such court having jurisdiction in the place where the claimant resides or, if the claimant has specified a solicitor under paragraph 4 above, in the place where that solicitor has his office ; or
(c)in any such court having jurisdiction in the place where that thing was found, detained or seized or to which it is first brought after being found, detained or seized.
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