Related Commentary  

145(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 Revenue and Customs Prosecutions, or

(b)by order of, or with the consent of, the Commissioners for Her Majesty's Revenue and Customs.

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