|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|205. Proceedings triable in subordinate court of first class.|
|Restoration of seizures.||Actions by or against the Commissioner.|
|Proceedings triable in subordinate court of first class.
PART XVI - LEGAL PROCEEDINGS
205. (1) Without prejudice to the powers of any other court of competent jurisdiction, a prosecution for an offence under this Act may be heard and determined before a subordinate court of the first class; and where any such court hears and determines the prosecution it shall have jurisdiction to impose any fine or any sentence of imprisonment which may be imposed under this Act on a person convicted of the offence.
(2) Without prejudice to the powers of any other court of competent jurisdiction, proceedings under Part XV relating to a claim to anything which has been seized under this Act, and a claim to any duties, rents, charges, expenses or other sums payable under this Act, may be heard and determined, without limit of amount, in civil proceedings before a subordinate court of the first class.
(3) Save where otherwise expressly provided, a person brought before a court for an offence under this Act shall be dealt with in accordance with the Criminal Procedure Code.