Customs and Excise Management Act 1979

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 with the offence, in any court having jurisdiction in the place where that thing was so detained or seized or was found or condemned as forfeited; or

(c) in any court having jurisdiction anywhere in that part of the United Kingdom, namely—

(i) England and Wales,

(ii) Scotland, or

(iii) Northern Ireland,

in which the place where the offence was committed is situated.

(2) Where any such offence was committed at some place outside the area of any commission of the peace, the place of the commission of the offence shall, for the purposes of the jurisdiction of any court, be deemed to be any place in the United Kingdom where the offender is found or to which he is first brought after the commission of the offence.

(3) The jurisdiction under subsection (2) above shall be in addition to and not in derogation of any jurisdiction or power of any court under any other enactment.