Dost & Ors, R (On the Application Of) v Crown Court at Manchester & Anor [2024] EWHC 2799 (Admin) (08 November 2024)

Dost & Ors, R (On the Application Of) v Crown Court at Manchester & Anor [2024] EWHC 2799 (Admin) (08 November 2024)

No bad faith or egregious conduct by HMRC; errors were innocent and promptly rectified; insufficient basis to deprive HMRC of statutory opportunity to apply under s.59 CJPA for retention of seized items.

Citation
[2024] EWHC 2799 (Admin)
Parties
Claimant: Mohammed Naseem Dost; Claimant: Tariq Ali Nasim; Claimant: Wakas Nasim; First Defendant: THE CROWN COURT AT MANCHESTER; Second Defendant: HM REVENUE AND CUSTOMS
Jurisdiction
England and Wales
Judgment Date
08 November 2024
Procedural Posture
Judicial Review / Final Judgment on Relief After Concession of Claim
Outcome
Application for mandatory return of seized items and prohibition on s.59 CJPA application refused.
Legal Topics
Search Warrants, Retention of Seized Property, Duty of Candour, Section 59 CJPA, Proceeds of Crime Act
Criminal Law Administrative Law Judicial Review Search Warrants Retention of Seized Property Duty of Candour Section 59 CJPA Proceeds of Crime Act

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Parties

Mohammed Naseem Dost

Claimant

Tariq Ali Nasim

Claimant

Wakas Nasim

Claimant

THE CROWN COURT AT MANCHESTER

First Defendant

HM REVENUE AND CUSTOMS

Second Defendant

Procedural Posture

Judicial Review / Final Judgment on Relief After Concession of Claim

Legal Issues

  1. 1 Whether HMRC should be prohibited from applying under s.59 CJPA to retain items seized under unlawful warrants
  2. 2 Whether a mandatory order for return of seized items should be made

Ratio Decidendi

No bad faith or egregious conduct by HMRC; errors were innocent and promptly rectified; insufficient basis to deprive HMRC of statutory opportunity to apply under s.59 CJPA for retention of seized items.

Court Disposition

Application for mandatory return of seized items and prohibition on s.59 CJPA application refused.

Orders

  • HMRC permitted to apply under s.59 CJPA for retention of seized items.
  • No mandatory order for return of seized items granted.