Beko Plc (Formerly Beko (UK) Ltd) v Revenue and Customs: FTTTx 10 Jan 2014

FTTTx CUSTOMS DUTY – anti-dumping duty – import from Turkey of colour TVs of Korean origin – whether entry in the accounts precluded by Article 220(2)(b) of the Community Customs Code – whether failure to enter amount of duty legally due a result of an error by the customs authorities – whether error could not have been reasonably detected by appellant – whether duty should be remitted under Article 239 – whether there was a ‘special situation’ – whether gross negligence

Citations:

[2014] UKFTT 60 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 22 May 2022; Ref: scu.521665