HMCE appealed by case stated from an order for costs made against it. It had applied for orders for access to three banks and a public limited company. On the orders being made, the court allowed costs against HMCE for the third parties involved, under the 1985 Act and 1986 Regulations. HMCE said that the applications were not criminal in nature, and that therefore the Magistrate had not had the power to make the order for costs.
Held: The application was not a criminal proceeding: ‘ Even if it be accepted that it was a proceeding, it is in my judgment quite plain that it was not a criminal proceeding for the reasons given by the Customs. Although the respondents were suspected of criminal offences, no formal accusation had been made against any of them on behalf of the state or any private prosecutor and there were no proceedings in being which could have led to the conviction of the respondents of any breach of the criminal law or to their condemnation. In my judgment the only answer which can be given to the question posed is ‘No’.’
Judges:
Lord Bingham of Cornhill LCJ, Morison J
Citations:
[2000] EWHC 653 (Admin), [2000] Crim LR 841, [2000] 1 WLR 2020, [2000] 4 All ER 763, [2000] 2 Cr App Rep 348, [2000] STC 447, [2000] 2 Cr App R 348, [2000] BTC 5194, [2000] STI 782, [2000] BVC 224
Links:
Statutes:
Prosecution of Offences Act 1985 19, Costs in Criminal Cases (General) Regulations 1986 3
Jurisdiction:
England and Wales
Costs
Updated: 14 June 2022; Ref: scu.426521