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Offences under the customs laws may be sued for by order of commissioners of excise, and in the name of officers of excise.
Option as to which of two penalties shall be sued for.
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28. Any penalty or forfeiture incurred under any Act or Acts of Parliament relating to the revenue of customs may be sued for and recovered by order of the commissioners of excise, and in the name of an officer of excise, as well as by order of the commissioners of customs, and in the name of an officer of customs; and where any election or option is or shall be given by any such Act or Acts to the commissioners of customs, which of two penalties shall be sued for, such election or option may be exercised by the commissioners of excise, and may be averred in the information to have been made by such last-mentioned commissioners; and such averment shall be deemed and taken to be sufficient proof of such order and of such election or option, without any further evidence thereof.
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