Norwich Pharmacal Company v Commissioners of Customs and Excise

Core Citations

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CONSIDERS

• Hubbard v Vosper
• Upmann v Forrester
• Panthalu v Ramnord Research Laboratories Ltd

REFERS TO

• Murray v Clayton
• Angell v Angell
• Nobel's Explosives Company v Jones, Scott, & Company

[See more]

• Initial Services Ltd v Putterill
• Attorney General v Mulholland. Attorney General v Foster

CONSIDERS

• Customs and Excise Act 1952
• Customs and Excise Act 1952 - Articles : S-28
• Finance Act 1967 - Articles : S-3

RESUELVE RECURSO

• Norwich Pharmacal Company v Commissioners of Customs and Excise

ACLARA

• Orr v Diaper
• Upmann v Elkan

APPLIES

• Sedleigh-Denfield v O'Callaghan and Others
• Conway v Rimmer

CITES

• Upmann v Elkan

CITED in

• Helen Grant v Google UK Ltd
• Survival & Industrial Equipment (Newcastle) Pty Ltd v the Owners of the Vessel Alley Cat
• Schutz Dsl (Australia) Pty Ltd (Acn 009 069 907) v Vip Plastic Packaging Pty Ltd (Acn 095 313 705)

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• Jade Engineering (Coventry) Ltd v Antiference Window Systems Ltd and Others
• Johnson v Mortgage Processing Centrepty Ltd
• Spencer & Rutherford v Horizons Holdings
• Media CAT Ltd v Adams
• Media CAT Ltd v Adams (No. 2)
• R and Others v Secretary of State for Culture, Olympics, Media and Sport BPI (British Recorded Music Industry) Ltd and Others (Interested Parties)
• Mann v Carnell
• World Sport Group Pte Ltd v Dorsey James Michael
• The Rugby Football Union v Viagogo Ltd
• Utilicorp United Inc. and Aquila Energy Resources Corporation v Renfro and Bermuda Trust Company Ltd and Hickory Hill Corporation 1994 Civil Jur. No. 226
• Dorsey James Michael v World Sport Group Pte Ltd
• JSC BTA Bank v Mukhtar Ablyazov & others
• Louis Bacon v Automattic Inc. and Others
• Earl Huntley Claimant v (1) Rick Wayne (2)star Publishing Company (1987) Ltd Defendants [ECSC]
• Re HM (A Vulnerable Adult: Abduction)
• Microsoft Corporation v Plato Technology Ltd
• Mayo Associates SA v Cantrade Private Bank Switzerland (CI) Ltd
• Golden Eye (International) Ltd v Telefónica UK Ltd
• Cartier International AG v British Sky Broadcasting
• Al-Rushaid Petroleum Investment Company and Another Ltd v TSJ Engineering Consulting Company Ltd
• Practice Guidance (Interim Non-disclosure Orders)

REFERRED in

• X v Y
• Re Corrs Pavey Whiting and Byrne v Collector of Customs of Victoria and Alphapharm Pty Ltd
• Kingsley v Commissioners of Inland Revenue

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• Re Aveling Barford Ltd
• Cheltenham Borough Council v Laird
• Loose v Williamson (Note)
• Airservices Australia v Transfield Pty Ltd
• Re Goodwin
• Arsenal Football Club Plc and Others v Elite Sports Distribution Ltd
• Parkinson v Hawthorne
• Universal City Studios Inc. v Hubbard
• R (Aamer) v Secretary of State for Foreign and Commonwealth Affairs
• Sunderland Steamship P. and I. Association v Gatoil International Inc. (Lorenzo Halcoussi)
• Phillips v Symes (No. 3)
• Camelot Group Plc v Centaur Communications Ltd
• MICROSOFT CORPORATION v (1) William LING (2) OYSTER COMPUTERS by TECH IMPORTS Ltd (3) DIGITAL NOW! Ltd (4) EDWARD HILL (5) GAIL PARKER (6) RONALD HILL
• Dalton Yap v Union Bank of Jamaica Ltd
• Koo Golden East Mongolia v Bank of Nova Scotia
• Premier Profiles Ltd v Tioxide Europe Ltd and Kronos Inc. and Others L0 Evc Compounds Ltd v Tioxide Europe Ltd and Kronos Inc. and Others
• Lilly Icos LLC v 8PM Chemists Ltd
• The Coca-Cola Company and Others v British Telecommunications Plc
• R (Mohamed) v Secretary of State for Foreign and Commonwealth Affairs (No. 2)
• The Coca-Cola Company v Raymond Ketteridge
• Kensington International Ltd v Republic of Congo
• Odex Pte Ltd v Pacific Internet Ltd
• KLW Holdings Ltd v Singapore Press Holdings Ltd
• Reebok International Ltd v Royal Corporation and Another Action
• Miller Brewing Company v Ruhi Enterprises Ltd and another
• Campaign Against Arms Trade v BAE Systems Plc
• Breen v Williams
• Kensington International Ltd v Republic of Congo
• Commissioners for HM Revenue and Customs and Another v Ben Nevis Ltd and Others
• Amaryllis Ltd v HM Treasury
• Bank of Crete S.A. v Koskotas (No. 2)
• Carlton Film Distributors Ltd v VCI Plc
• John and Others v Express Newspapers and Others
• Mbasogo and another v Logo Ltd and Others
• Science Research Council v Nassé ; Leyland Cars Ltd v Vyas
• Glidepath BV and Others v Thompson and Others
• Harrington v Polytechnic of North London
• Re Representation of AA
• [1] Yukos CIS Investments Ltd [2] Wincanton Holdings BV Appellants/Claimants v [1] Yukos Hydrocarbons Investments Ltd [2] Fair Oaks Trade Invest Ltd [3] Glendale Group Ltd Respondents/ Defendants [4] Brittany Management Ltd Defendant
• Arab Monetary Fund v Hashim (No. 5)
• Ackroyd v Mersey Care NHS Trust
• Mahon and Others v Keena & Kennedy
• (1) Zia Shlaimoun (2) Infina Fund Ltd v Mining Technologies International Inc.
• EMI Records (Ireland) Ltd and Others v UPC Communications Ireland Ltd
• Megaleasing UK Ltd v Barrett
• L'Oreal SA v Ebay International AG
• Panayiotou and Others v Sony Music Entertainment (UK) Ltd
• Crédit Suisse Fides Trust S.A. v Cuoghi
• Savings & Investment Bank Ltd v Gasco Investments (Netherlands) B.v (No. 2)
• TSJ Engineering Consulting Ltd Appellant/Respondent v (1) Al-Rushaid Petroleum Investment Company (2) Al-Rushaid Parker Drilling Ltd (Both Companies Incorporated under the Laws of Saudi Arabia) Respondents/Applicants
• Coca Cola Company and Another v Gilbey and Others
• Rank Film Distributors Ltd v Video Information Centre
• Commissioners of Customs and Excise v Barclays Bank Plc
• Doyle v Commissioner of an Garda Síochána
• R (Mohamed) v Secretary of State for Foreign and Commonwealth Affairs (No. 2)
• B. v B. (Matrimonial Proceedings: Discovery)
• Johnny Duhan v Radius Television Production Ltd
• JSC BTA Bank v Solodchenko and Others
• Re British & Commonwealth Holdings Plc (No 2)
• Mitsui and Company Ltd v Nexen Petroleum UK Ltd
• UMCI Ltd v Tokio Marine & Fire Insurance Co (Singapore) Pte Ltd and Others
• Mackinnon v Donaldson, Lufkin and Jenrette Securities Corporation

CONSIDERED in

• Ramson v Barker and Another
• TigerAir Inc. v Sumrall and Others No 2
• JSC BTA Bank v Solodchenko and Others

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• Re Diaz (Carlos)
• Arawak Trust Company Ltd v Inspector of Banks and Trust Companies
• Petroliam Nasional Bhd and Others v Khoo Nee Kiong
• Attorney General of Hongkong v Zauyah Wan Chik, Appeal FC
• Aoot Kalmneft v Denton Wilde Sapte
• Canada Trust Company and Others v Century Holdings Ltd and Others
• The Canada Trust Company (Acting in its capacity as Trustee of the Chrysler Canada Ltd's Benefits Plan, the Chrysler Canada Ld. Master Trust Fund, the Chrysler Canada Ltd Non-Canadian Master Trust Fund and The Holmes Foundry Division Master Trust Fund) and Others v Century Holdings Ltd and Others
• Equatorial Guinea (President of the State of) v Royal Bank of Scotland International
• Golden Eye (International) Ltd v Telefónica UK Ltd
• Rugby Football Union v Consolidated Information Services Ltd
• Mr. Hilali Noordeen v Mrs. Joyce Rosemary Hill and Another
• I.B.L. Ltd and Meridian Group (U.K.) Ltd v Planet Financial and Legal Services Ltd and Webbe
• AKINSETE v SOUTH PACIFIC INVESTMENTS Ltd (BARCLAYS BANK Plc, Party Cited)
• Ashworth Hospital Authority v MGN Ltd
• Phillips v Symes (No. 3)
• Ryanair Ltd v Unister GmbH & Aeruni GmbH
• X Ltd v Morgan-Grampian (Publishers) Ltd
• EMI Records (Ireland) Ltd and Others v Eircom Ltd
• [1] Frantisek Stepanek [2] Jaroslav Rokos [3] Sokolovska Uhelna Pravini Nastupcs, A.s Appellants v [1] Aqua Investments Ltd (Company number C27257) [2] Morning Star Holdings Ltd [3] Meridian Trust Company Ltd [4] Conrad I. Smithen Respondents [ECSC]
• Sybron Corporation v Barclays Bank Plc

APPLIED in

• Omar v Omar
• Douihech v Findlay
• P. v T. Ltd

[See more]

• R (Mohamed) v Secretary of State for Foreign & Commonwealth Affairs (No 1)
• Secretary of State for Defence v Guardian Newspapers Ltd
• Sheffield Wednesday Football Club Ltd and Others v Hargreaves
• I.B.L. Ltd and Meridian Group (U.K.) Ltd v Planet Financial and Legal Services Ltd and Webbe
• New Media Holding Company Llc v Capita Fiduciary Group Ltd
• MacDoel Investments Ltd, Sun Diamond Ltd, Durant International Corporation and Kildare Finance Ltd v Federal Republic of Brazil and Six Others
• Federal Republic of Brazil and Municipality of São Paulo v Citibank Na and Eight Others
• Ricci v Chow
• X Ltd v Morgan-Grampian (Publishers) Ltd
• Murphy v Murphy
• Interbrew SA v Financial Times Ltd and Others
• Ashworth Hospital Authority v MGN Ltd
• British Steel Corporation v Granada Television Ltd
• Bankers Trust Company v Shapira
• Mercantile Group (Europe) AG v Aiyela
• Oxus Gold Plc; Norox Mining Company Ltd v Maples Finance BVI Ltd; Commonwealth Trust Ltd; Mossack Fonseca & Company BVI Ltd; Trustnet (British Virgin Islands) Ltd; Portcullis Trustnet BVI Ltd; Trident Trust Company BVI Ltd; Morgan & Morgan Trust Corporation Ltd
• JSC BTA Bank Appellant v [1] Fidelity Corporate Services Ltd [2] Commonwealth Trust Ltd [3] AMS Trustees Ltd [4] Trident Trust Company (BVI) Ltd [5] Coverdale Trust Services Ltd [6] Morgan & Morgan Trust Corporation Ltd [7] Mossack Fonseca & Company (BVI) Ltd Respondents [ECSC]
• Bankers Trust Company v Shapira

FOLLOWED in

• A Health Authority v X (Discovery: Medical Conduct)
• Waterford Wedgewood Plc v David Nagli Ltd
• Interfood Sdn Bhd v Arthur Andersen & Company and Another

[See more]

• Bank Bumiputra (M) Bhd v Cheong Yoke Choy (Malaysian Central Depository Sdn Bhd, proposed intervener)
• Sim Leng Chua v Manghardt
• EMI Records (Ireland) Ltd v Eircom Ltd
• Mersey Care NHS Trust v Ackroyd (No.2)
• Oxus Gold Plc; Norox Mining Company Ltd v Maples Finance BVI Ltd; Commonwealth Trust Ltd; Mossack Fonseca & Company BVI Ltd; Trustnet (British Virgin Islands) Ltd; Portcullis Trustnet BVI Ltd; Trident Trust Company BVI Ltd; Morgan & Morgan Trust Corporation Ltd [Eastern Caribbean Supreme Court]
• I. O'T. v B
• Claimants A, B, C and D v Respondent E

COMMENTED in

• Kirella Pty Ltd v Hooper
• R Omar Awadh Omar Habib Sulieman Njoroge and Another v The Secretary of State for Foreign and Commonwealth Affairs

CLARIFIED in

• Koo Golden East Mongolia v Bank of Nova Scotia

NOT APPLIED in

• Clarke (William) v Bank of Nova Scotia Jamaica Ltd, Pavement and Structures Ltd, Cybercrimes Investigations & Research Unit, Cable & Wireless Jamaica Ltd and Attorney General of Jamaica

DISTINGUISHED in

• Abraham v Law Society of Singapore
• Mayo Associates SA v Cantrade Private Bank Switzerland (CI) Ltd

REPORTED OPINION OF in

• [1972] 3 All ER 813
• [1972] 3 WLR 870

APPEAL RESOLVED in

• Norwich Pharmacal Company v Commissioners of Customs and Excise

This document cites

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• Hubbard v Vosper
• Initial Services Ltd v Putterill
• Sedleigh-Denfield v O'Callaghan and Others
• Attorney General v Mulholland. Attorney General v Foster
• Panthalu v Ramnord Research Laboratories Ltd



See all quotations

• Upmann v Elkan
• Upmann v Elkan
• Murray v Clayton
• Conway v Rimmer
• Nobel's Explosives Company v Jones, Scott, & Company
• Orr v Diaper
• Upmann v Forrester
• Hunt v Maniere
• Angell v Angell
• Customs and Excise Act 1952
• Finance Act 1967