(1) Except as otherwise expressly provided all offences under this Act shall be prosecuted in a district court.
(2) Proceedings for an offence under any customs enactment may be commenced—
(a) in any court having jurisdiction in the place—
(i) where the offence was committed, or
(ii) where the person charged with the offence resides or is found, or
(iii) in the case of a body corporate charged with the offence, where that body corporate has its registered or principal office; and
(b) if anything was detained or seized in connection with the offence, in any court having jurisdiction in the place where that thing was so detained or seized or was found or condemned as forfeited.