138 Provisions as to [arrest] of persons

Part XI [Arrest] of Persons, Forfeiture and Legal Proceedings

[Arrest] of persons

138  Provisions as to [arrest] of persons

(1)     Any person who has committed, or whom there are reasonable grounds to suspect of having committed, any offence for which he is liable to be [arrested] under the customs and excise Acts may be [arrested] by any officer . . . or any member of Her Majesty's armed forces or coastguard at any time within [20 years] from the date of

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