Appeal against the imposition of C18 customs debt for the late submission of a C99 – whether the Appellant who claimed it had been lost by NIRU should have checked that it had safely arrived having previously been warned by them on a previous late submission that should it happen again the debt would not be cancelled
Citations:
[2011] UKFTT 56 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 29 January 2022; Ref: scu.442800