# Customs and Excise Management Act 1979, Paragraph 8


Proceedings for condemnation shall be civil proceedings and may be instituted—
(a) in England or Wales either in the High Court or in a magistrates’ court;
(b) in Scotland either in the Court of Session or in the sheriff court;
(c) in Northern Ireland either in the High Court or in a court of summary jurisdiction.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/8 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-3/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.