6 Jul 2011
HER MAJESTY\'\'\'\'S REVENUE & CUSTOMS v. HASHU DHALOMAL SHAHDADPURI AND ANOTHER
- Citation
- HER MAJESTY\'\'\'\'S REVENUE & CUSTOMS v. HASHU DHALOMAL SHAHDADPURI AND ANOTHER
- Court
- Court of First Instance
- Case number
- HCMP266/2011
The Court held it was not plain and obvious that HMRC's pleaded English action could not give rise to a judgment enforceable in Hong Kong; the pleadings adequately characterised the claim as arising from MTIC carousel fraud and unlawful means conspiracy seeking recovery of refunds paid to brokers rather than a direct revenue claim, so the strike out application was properly dismissed; leave to appeal was refused and the appeal was dismissed (with costs nisi to HMRC).