Part XI
Place of trial for offences. 148.—(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.
Non-payment of penalties, etc.: maximum terms of imprisonment. 149.—(1) Where, in any proceedings for an offence under the customs and excise Acts, a magistrates’ court in England or Wales or a court of summary jurisdiction in Scotland, in addition to ordering the person convicted to pay a penalty for the offence—
- (a) orders him to be imprisoned for a term in respect of the same offence; and
- (b) further (whether at the same time or subsequently) orders him to be imprisoned for a term in respect of non-payment of that penalty or default of a sufficient distress to satisfy the amount of that penalty,
the aggregate of the terms for which he is so ordered to be imprisoned shall not exceed 15 months.
(2) Where the sum adjudged to be paid by the conviction of a court of summary jurisdiction in Scotland under the customs and excise Acts (including any expenses adjudged to be paid by the conviction whose amount is ascertained by the conviction) exceeds £50 the maximum period of imprisonment that may be imposed in respect of the non-payment of that sum