Lloyd's Law Reporter Financial Crime
R (ON THE APPLICATION OF PANESAR AND OTHERS) V REVENUE & CUSTOMS COMMISSIONERS
[2014] EWCA Civ 1613, Court of Appeal (Civil Division), Patten, Macur, Burnett LJJ, 15 December 2014
Search warrant quashed - Application by investigating authority to retain seized material - Criminal Justice and Police Act 2001, section 59 - Senior Courts Act 1981, section 18
After search warrants obtained by HM Revenue & Customs ("HMRC") had been quashed by the High Court, HMRC applied to the Crown Court for an order authorising retention of the seized material under section 59(5)(b) of the Criminal Justice and Police Act 2001. The section empowers an investigating authority to apply to the Crown Court for an order authorising retention of the seized material where, inter alia, the initial power of seizure had not been lawfully exercised. The Crown Court duly made the order, allowing HMRC to retain the seized material in question.