‘application by the CPS for permission to appeal against . . orders made . . in the Central Criminal Court on 8 May 2012. I use the expression ‘in form’ because as will appear there are issues as to the jurisdiction of the court. The case raises important questions as to the right of a receiver, appointed by the Crown Court under s.48(2) of the Proceeds of Crime Act 2002 (‘POCA’) following the making of a restraint order under s.41(1), to recover his costs and expenses in circumstances where this court later quashes his appointment, concluding that there had been insufficient grounds upon which to treat the assets in respect of which he had been appointed as ‘realisable property’ within the meaning of POCA s.83. ‘
Judges:
Laws, Mitting, Edwards-Stuart JJ
Citations:
[2012] EWCA Crim 2436, [2013] 1 WLR 1494, [2013] Lloyd’s Rep FC 235, [2013] 2 All ER 437, [2012] WLR(D) 346, [2013] 1 Cr App R 24, [2013] Lloyd’s Rep FC 235
Links:
Statutes:
Proceeds of Crime Act 2002 48(2) 83
Jurisdiction:
England and Wales
Citing:
See Also – Eastenders Cash and Carry Plc and Another v Revenue and Customs Admn 4-Nov-2010
Applications for judicial review in relation to alcoholic goods detained by the Defendants on grounds of a suspicion that duty may not have been paid in respect of them.
Sales J said: ‘In my view, there is a clear reason why Parliament wished . .
See Also – Eastenders Cash and Carry Plc v Revenue and Customs FTTTx 29-Dec-2010
FTTTx Excise Duty – warehouse – application for registration as an owner of goods under Warehousekeepers and Owners of Goods Regulations 1999 (‘WOWGR’) – whether decision of HMRC could reasonably have been . .
See Also – Eastenders Cash and Carry Plc v South Western Magistrates’ Court Admn 22-Mar-2011
The claimant sought judicial review of decisions by the magistrates first to issue search warrants, and then to refuse to disclose the information on which it had been based.
Held: The documentation now having been disclosed the second part of . .
See Also – Eastenders Cash and Carry Plc and Others v HM Revenue and Customs CA 20-Jan-2012
The Court considered the lawfulness of the exercise of the power claimed by the Commissioners of Her Majesty’s Customs and Excise (HMRC) to detain goods temporarily for the purpose of investigating their status. . .
Appeal from – Barnes v Eastenders Cash and Carry Plc and Others CCC 4-Apr-2012
The respondent had had a receivership order made after ex parte restraint orders were made. The orders were set aside as unlawful, but the receiver now sought his very substantial costs from the respondent’s assets. . .
Cited by:
Cited – Eastenders Cash And Carry Plc And Others v The United Kingdom ECHR 27-Nov-2013
Statement of Facts – The company’s goods had been detained by Customs and Excise. A court later ordered their return, but found the detention to have been with reasonable cause. The Revenue had successfully argued that costs could not be awarded . .
See Also – Barnes (As Former Court Appointed Receiver) v The Eastenders Group and Another SC 8-May-2014
Costs of Wrongly Appointed Receiver
‘The contest in this case is about who should bear the costs and expenses of a receiver appointed under an order which ought not to have been made. The appellant, who is a former partner in a well known firm of accountants, was appointed to act as . .
See Also – Eastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs SC 11-Jun-2014
Alcoholic drinks had been seized by the respondents pending further enquiries with a view to a possible forfeiture, then held and returned but only under court order. The company had complained that the detention of the goods was unlawful. The . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, Costs
Updated: 24 October 2022; Ref: scu.466267