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DHL AIR Ltd v Revenue & Customs (CUSTOMS DUTIES - Union Customs Code - appellant imported seven civil aircraft in 2016-2017 using incorrect customs procedure)   flag 

[2023] UKFTT 123
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th February, 2023

Legislation Cited

Legislation Name Provision
Finance Act 1994 s4, s10, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Smart Price Midlands Ltd [2019] EWCA Civ 841; [2019] 1 WLR 5070 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 May 2019 BAILII flag 20
R (Gallaher Group Ltd) v Competition and Markets Authority [2018] UKSC 25; [2019] AC 96; [2018] 4 All ER 183; [2018] 2 WLR 1583 United Kingdom Supreme Court United Kingdom 16 May 2018 BAILII flag 58
CC & C Ltd v HM Revenue & Customs [2014] EWCA Civ 1653; [2015] 1 WLR 4043 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Dec 2014 BAILII flag 36
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2003 BAILII flag 200
R v G [2002] EWCA Crim 1992; [2003] 3 All ER 206; [2002] 1 WLR 1766; [2002] All ER (D) 261; [2003] 1 Cr App R 343; [2002] Crim LR 926 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 20 Feb 2002 BAILII flag 104
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd [1981] AC 22; [1980] 2 All ER 72 United Kingdom circa 1981 LexisNexis / Westlaw flag 75

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