An application by the Customs and Excise Commissioners for access orders under Sch.11 para.11(1)(b) Value Added Tax Act 1994 did not constitute a “criminal proceeding” for the purposes of reg.3 Costs in Criminal Cases (General) Regulations 1986 SI 1986/1335 and s.19 Prosecution of Offences Act 1985 so as to confer jurisdiction upon a magistrates’ court to award costs against a party to such an application.