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Innovation Rehab Ltd v Revenue And Customs (CUSTOMS DUTY - Commodity Codes for import of goods - static air pressure relieving products)

[2023] UKFTT 472

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

United Kingdom

6th June, 2023

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
Mecanarte	[1991] ECR I-3277		Europe	circa 1991			40
Ilumitrónica	[2002] EUECJ C-251/00; [2002] ECR I-10433	Court of Justice of the European Communities	Europe	14 Nov 2002	BAILII		22
Invamed Group Ltd v Revenue and Customs Commissioners	[2020] EWCA Civ 243	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2020	BAILII		7
Commissioners of Customs and Excise	[2003] EWHC 59	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII		5
Covita	[1998] ECR I-17711		Europe	circa 1998			2
Farfalla Flemming v Hauptzollamy Muchen-West (C-228/89)	[1992] 1 CMLR 133		Europe	circa 1992			2
KSM Henryk Zeman PP Z o o v HMRC	[2021] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	19 Mar 2021	BAILII		1
Recombined Dairy System A/S, v European Commission	[2013] EUECJ T-65/11	Court of Justice of the European Communities	Europe	5 Jun 2013	BAILII		1

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