R (SUPERIOR IMPORT/EXPORT LTD AND OTHERS) v COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS AND ANOTHER
 Lloyd's Rep. FC 115
QUEEN'S BENCH DIVISION (ADMINISTRATIVE COURT)
Before Lord Justice Gross,Mrs Justice Carr
Powers of investigation – Search warrants – Issuance and execution of warrants – HM Revenue & Customs – Police and Criminal Evidence Act 1984, section 8 – Convention of 29 May 2000 relating to Mutual Assistance in Criminal Matters between the member states of the European Union – Crime International Cooperation Act 2003, section 13 – Council Framework Decision on Joint Investigation Teams 2002/465/JHA.