(1) Subject to the provisions of subsection (3), and to the powers of the Director of Public Prosecutions under section 73 of the Constitution, proceedings for an offence under any customs enactment, or for condemnation under Schedule 4, shall not be commenced except—
(a) by order of the Comptroller in writing; and
(b) in the name of an officer.
(2) In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced by virtue of subsection (1)(b) those proceedings may be continued by any officer authorised in that behalf by the Comptroller.
(3) Despite anything in the foregoing provisions of this section, where any person is arrested for any offence for which he or she is liable to be arrested under any customs enactment any court before which he or she is brought may proceed to deal with the case although the proceedings have not been instituted by order of the Comptroller or have not been commenced in the name of an officer.