145 Institution of proceedings
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

General provisions as to legal proceedings

145  Institution of proceedings

(1)     Subject to the following provisions of this section, no proceedings for an offence under the customs and excise Acts or for condemnation under Schedule 3 to this Act shall be instituted [except—

(a)     by or with the consent of [the Director of Public Prosecutions], or

(b)     by order of, or with

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