Customs Consolidation Act, 1876

Indictments or informations may be tried in any county in England, Scotland, or Ireland respectively.

258. Any indictment prosecution or information which may be instituted or brought under the direction of the Commissioners of Customs for offences against the Customs Acts shall and may be inquired of examined tried and determined in any county of England when the offence is committed in England, and in any county of Scotland when the offence is committed in Scotland, and in any county in Ireland when the offence is committed in Ireland, in such manner and form as if the offence had been committed in the said county where the said indictment or information shall be tried.

As to proofs in proceedings.

Proof in proceedings.