R (on the application of Panesar & Ors) v Central Criminal Court (interested party Revenue and Customs Commissioner)  BVC 38
 EWHC 2821 (Admin)
Queenʼs Bench Division (Administrative Court)
[The appeal against this decision is reported at  BVC 1.]
Mr Justice Foskett, Lord Thomas of Cwmgiedd, CJ
Decision released 14 August 2014
Jurisdiction – Search warrant executed by HMRC investigating alleged VAT evasion – Warrant quashed later as not justifiable – Application by HMRC to retain documents seized under warrant – Whether Crown Court had jurisdiction to hear such an application – Criminal Justice and Police Act 2001 (‘CJPA 2001’), s. 59.
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