Queen’s Bench Division (Crown Office List).

Blofeld and Laws JJ.

Judgment delivered 23 October 1996.

Value added tax – Access orders – Magistrates – Orders obtained by Customs in criminal investigation – Orders obtained ex parte – Whether magistrate had reasonable belief that access orders were appropriate – Whether terms of order too wide – Whether Customs should have put material favourable to applicants before magistrate – Whether Customs justified in obtaining orders ex parte – Value Added Tax Act 1994, Sch. 11, para. 11.

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