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Jacques Armand International Ltd v Home Office Director of Border Revenue (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : New Review on facts) 1

[2016] UKFTT 95

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

11th February, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Michelangelo Ltd (substituted as appellant for Michelangelo Fashions Ltd) v Revenue & Customs (IMPORT RESTRICTIONS (CUSTOMS) - handbags made of python and crocodile skin seized)	[2019] UKFTT 316	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 May 2019	BAILII

Legislation Cited

Legislation Name	Provision
Regulation (NSW)
Finance Act 1994	s5, s10, s16, s35, s152

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sabine Smouha v The Director of Border Revenue	[2015] UKFTT 147	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Apr 2015	BAILII		6
HMRC v Jones and Jones	[2011] EWCA Civ 824	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2011	BAILII		202
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3898

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