Commissioners of Customs and Excise v A. E. Hamlin and Co. (a firm). (1983) 1 BVC 569
Judgment delivered 1 July 1983.
Value added tax – Anton Piller orders – Documents and materials seized – Solicitors undertook to retain items seized until further order – Commissioners investigating trading activities for VAT purposes – Whether Commissioners entitled to inspect and copy items held.
In this application by motion the Commissioners of Customs and Excise sought to have sight of all documents and materials in the custody of Messrs. Hamlin held under two Anton Piller orders.