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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
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
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
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
KSM Henryk Zeman PP Z o o v HMRC	[2021] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	19 Mar 2021	BAILII		1
Mecanarte	[1991] ECR I-3277		Europe	circa 1991			40
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
Commissioners of Customs and Excise	[2003] EWHC 59	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII		5

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