Queen’s Bench Division (Divisional Court).

Kennedy LJ and Forbes J.

Judgment delivered 7 February 1996.

Value added tax – Access orders – Magistrates – Orders obtained by Customs in criminal investigation – Orders obtained ex parte – Whether orders properly obtained – Whether Customs permitted to apply ex parte – Value Added Tax Act 1994, Sch. 11, para. 11.

  This was an application for judicial review by three applicants seeking to quash orders obtained by Customs under the Value Added Tax Act 1994, Sch. 11, para. 11 on the ground that the orders should not have been sought or granted ex parte.

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