Superior Import / Export Ltd & Ors, R (On the Application Of) v Revenue And Customs & Anor [2017] EWHC 3172 (Admin) (11 December 2017)

Superior Import / Export Ltd & Ors, R (On the Application Of) v Revenue And Customs & Anor [2017] EWHC 3172 (Admin) (11 December 2017)

The warrants were unlawful because they impermissibly delegated the responsibility for determining relevance to HMRC officers by authorising the search for 'all material deemed relevant', and failed to provide sufficient particulars regarding the individuals and companies listed, contrary to the requirements of s.8 and s.15(6)(b) of PACE. The lack of specificity and improper delegation rendered the warrants invalid.

Citation
[2017] EWHC 3172 (Admin)
Parties
Claimant: Superior Import / Export Limited; Claimant: Balbir Singh Johal; Claimant: Gurdev Kaur Johal; First Defendant: The Commissioners for Her Majesty's Revenue and Customs; Second Defendant: Birmingham Magistrates' Court
Jurisdiction
England and Wales
Judgment Date
11 December 2017
Procedural Posture
Judicial Review / Final Judgment
Outcome
Warrants quashed as unlawful
Legal Topics
Search Warrants, Police and Criminal Evidence Act 1984, Proceeds of Crime, Mutual Legal Assistance, Joint Investigation Teams, Legal Professional Privilege
Criminal Law Judicial Review Search and Seizure Search Warrants Police and Criminal Evidence Act 1984 Proceeds of Crime Mutual Legal Assistance Joint Investigation Teams +1 more

Case Brief

Summary, issues, holding and outcome

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Parties

Superior Import / Export Limited

Claimant

Balbir Singh Johal

Claimant

Gurdev Kaur Johal

Claimant

The Commissioners for Her Majesty's Revenue and Customs

First Defendant

Birmingham Magistrates' Court

Second Defendant

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether the search warrants issued under s.8 PACE were lawful and sufficiently particularised
  2. 2 Whether the warrants unlawfully delegated the relevance criteria to HMRC officers
  3. 3 Whether there was a breach of the duty of full and frank disclosure

Ratio Decidendi

The warrants were unlawful because they impermissibly delegated the responsibility for determining relevance to HMRC officers by authorising the search for 'all material deemed relevant', and failed to provide sufficient particulars regarding the individuals and companies listed, contrary to the requirements of s.8 and s.15(6)(b) of PACE. The lack of specificity and improper delegation rendered the warrants invalid.

Court Disposition

Warrants quashed as unlawful

Orders

  • The search warrants are quashed.
  • The entries, searches, and seizures pursuant to the warrants are declared unlawful to the extent of the defects identified.