148 Place of trial for offences
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

148  Place of trial for offences

(1)     Proceedings for an offence under the customs and excise Acts may be commenced—

(a)     in any court having jurisdiction in the place where the person charged with the offence resides or is found; or

(b)     if any thing was detained or seized in connection

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