Practice and Procedure

CUSTOMS & EXCISE COMMISSIONERS V (1) CITY OF LONDON MAGISTRATES' COURT (2) JOHN POPELY (3) ANNE POPELY (4) ROLAND ALBERT POPELY (5) MICHAEL HARRIS (2000)

PUBLISHED May 17, 2000
SHARE

An application by the Customs and Excise Commissioners for access orders under Sch.11 para.11(1)(b) Value Added Tax Act 1994 did not constitute a "criminal proceeding" for the purposes of reg.3 Costs in Criminal Cases (General) Regulations 1986 SI 1986/1335 and s.19 Prosecution of Offences Act 1985 so as to confer jurisdiction upon a magistrates' court to award costs against a party to such an application.

QBD (Lord Bingham of Cornhill LCJ, Morison J)

17/05/2000

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