Sarabjit Singh appeared for HMRC in the Supreme Court, unled, on 7 June 2016 in the case of Amoena (UK) Ltd v HMRC.

This is the first customs classification dispute to be heard by the Supreme Court and concerns the correct classification of a mastectomy bra. The Court of Appeal agreed with Sarabjit that the bra was not an orthopaedic appliance nor a part or accessory of a breast form but that decision will now be tested by the Supreme Court, which has reserved judgment. The case raises important issues of customs duties law for the judges, namely Lady Hale, Lord Carnwath, Lord Sumption, Lord Reed and Lord Hodge, to consider.