Criminal proceedings

Customs and Excise prosecutions
21
1
Subject to section 20, proceedings for a section 2 offence may be instituted by order of the Commissioners of Customs and Excise if it appears to them that the offence has involved either—
a
the movement of a prohibited object into or out of any country or territory; or
b
any proposal or attempt to move a prohibited object into or out of any country or territory.
2
Any proceedings for an offence which are instituted under subsection (1) shall be commenced in the name of an officer.
3
In the case of the death, removal, discharge or absence of the officer in whose name any proceedings for an offence were commenced under this section, those proceedings may be continued by another officer.
4
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 a section 2 offence has been committed, or
b
whether a person should be prosecuted for such an offence,
that matter shall be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979.
5
Nothing in this section shall be taken—
a
to prevent any person (including any officer) who has power to arrest, detain or prosecute any person for a section 2 offence from doing so; or
b
to prevent a court from proceeding to deal with a person brought before it following his arrest by an officer for a section 2 offence, even though the proceedings have not been instituted by an order made under subsection (1).
6
In this section “officer” means a person commissioned by the Commissioners of Customs and Excise.
7
This section does not apply to proceedings in Scotland.
1979 c. 2.