Customs & Excise v Jack Baars Wholesale & Ors

1. LORD JUSTICE NEUBERGER: The parties have helpfully provided the Court with a form of order which substantially reflects the form of order which was put before me and which, after discussing the matter with the other Lord Justices who would have been hearing this case, Ward LJ and Tuckey LJ, we decided was acceptable to us. 2. Certain of the appeals are being allowed and it is right to emphasise in open court, in fairness to the judge below and generally, that the order recites the fact that in so far as any appeals have been allowed, or indeed dismissed, it is "without the Court having determined the merits of any appeals or cross appeals against any of the orders below". 3. I do not propose to read out the order, but why I am dealing with it in open court is because under paragraph 17 of the order by consent between the parties I am adjudicating that Jack Baars, the second respondent, be bankrupt and I record the fact that that is being determined today, on 3rd November 2004, at 10.33 am in the Royal Courts of Justice, and the order can now be drawn up. 4. The parties appear to me from my perusal of the papers be have been very well advised in their settlement. I am grateful that they notified the Court well in advance that they were in the process of settling, although they could not be sure, and informed the Court promptly when they had settled. It is to be hoped, indeed to be expected, that others who are in the process of settling adopt that course.