||All England Reporter
|| All ER (D) 208 (Jan)
|| EWHC 40 (Admin)
Kennedy LJ and Hallett J
||Julian Knowles (instructed by Russell Jones & Walker) for the claimants.
||Philip Coppel (instructed by the Solicitor for Customs and Excise) for the second defendant.
||25 January 2002
Value added tax - Offence - Fraud - Suspected offence - Warrant to enter and seize documents - Judge failing to state in warrant which of statutory access conditions applicable - Officers of Customs and Excise distributing questionnaires to staff at premises referred to in warrant|| Whether necessary for judge to specify access condition in warrant - Whether permissible for officers conducting search to distribute questionnaires - s 68(1) - 11, para 10(3).
Although, the decision by Customs and Excise to use the opportunity created by the issue of the search warrants to distribute questionnaires to the staff of the offices being searched was something that should not have been done without the prior approval of the district judge who granted the warrants, in the instant case, the omission to inform the district judge did not call for any intervention by the Divisional Court.
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