Part 12

Miscellaneous and general

Miscellaneous

Customs and Excise prosecutions
451
1
Proceedings for a specified offence may be started by order of the Commissioners of Customs and Excise (the Commissioners).
2
Such proceedings must be brought in the name of a customs officer.
3
If the customs officer in whose name the proceedings are brought—
a
dies,
b
is removed or discharged, or
c
is absent,
the proceedings may be continued by a different customs officer.
4
If the Commissioners investigate, or propose to investigate, any matter to help them to decide—
a
whether there are grounds for believing that a specified offence has been committed, or
b
whether a person is to be prosecuted for such an offence,
the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).
5
This section—
a
does not prevent any person (including a customs officer) who has power to arrest, detain or prosecute a person for a specified offence from doing so;
b
does not prevent a court from dealing with a person brought before it following his arrest by a customs officer for a specified offence, even if the proceedings were not started by an order under subsection (1).
6
The following are specified offences—
a
an offence under Part 7;
b
an offence under section 342;
c
an attempt, conspiracy or incitement to commit an offence specified in paragraph (a) or (b);
d
aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a) or (b).
7
This section does not apply to proceedings on indictment in Scotland.