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One of the facets of Boris Johnson’s “oven-ready” withdrawal agreement with the EU was that the UK would continue to be subject to European Court of Justice rulings for cases originating while the UK was a member of the bloc.

That includes a case brought against HMRC for failing to collect the right amount of import duties and VAT on a wide variety of Chinese-made apparel and footwear that arrived in the country between 2011 and 2017, a complaint the ECJ ...

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