Investigations by the Commissioners of Customs and Excise
14. Where the Commissioners of Customs and Excise investigate or propose to investigate any matter with a view to determining —
(a)whether there are grounds for believing that an offence under this Order has been committed; or
(b)whether a person should be prosecuted for such an offence,
the matter shall be treated as an assigned matter within the meaning of section 1(1) of the Customs and Excise Management Act 1979.