The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act.
Held: The request for judicial review failed. The power of inspection conferred by section 118 does extend to the inspection of a computer.
Judges:
Lloyd Jones J
Citations:
[2010] EWHC 1469 (Admin)
Links:
Statutes:
Customs and Excise Management Act 1979, Finance Act 2008 114
Citing:
Cited – Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs Admn 18-Dec-2009
The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses.
Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the . .
Cited – Oxfordshire County Council v Oxford City Council and others HL 24-May-2006
Application had been made to register as a town or village green an area of land which was largely a boggy marsh. The local authority resisted the application wanting to use the land instead for housing. It then rejected advice it received from a . .
Cited – H, Regina (on the Application of) v Commissioners of Inland Revenue Admn 23-Oct-2002
The appellant sought judicial review of the seizure by the respondents of computers found on its premises in the course of executing warrants under the Act, even though the computers might contain other matters not relevant to any investigation.
Cited – Regina v HM Commissioners of Customs and Excise ex parte Bottlestop Admn 14-May-1997
The company complained of the seizure and retention of items pursuant to a search warrant. The warrant authorised entry to the Claimant’s premises to ‘search for documents and other papers in relation to the movement of excisable goods’. In . .
Cited – Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise QBD 25-Jan-2002
The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess . .
Cited – Faisaltex Ltd and others, Regina (on the Application of) v Crown Court Sitting at Preston and others etc Admn 21-Nov-2008
Nine claimants sought leave to bring judicial review of the issue of search warrants against solicitors’ and business and other premises, complaining of the seizure of excluded material and of special procedure material. There were suspicions of the . .
Cited – Marlton v Tectronix UK Holdings ChD 10-Feb-2003
The court considered what was to be discovered under Part 31.4.1 of CPR. Pumfrey J expressly approved the commentary in the White Book: ‘A computer database which forms part of the business records for company is, in so far as it contains . .
Cited by:
Cited – Lee and Others v Solihull Magistrates Court and Another Admn 5-Dec-2013
The claimant challenged search warrants issued by the respondents, on the grounds first that the warrants were too wide in the description of the property which might be seized, that the description of property sought in the warrant was so wide that . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Customs and Excise, Criminal Practice
Updated: 19 August 2022; Ref: scu.417089
