FTTTX IMPORT DUTY- two post-clearance demands in the sums of andpound;74,361.48 and andpound;2,684.56 respectively- GPS certificates of origins form As either invalid or forgeries -yes- Singapore bills of Lading not substantiated documentation for purposes of the direct transport rule -yes- appeal dismissed -observations on whether ‘ remission of duty’ requested under Article 239 allowable – special situation – yes- no obvious negligence-no.
[2011] UKFTT 726 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 12 January 2022; Ref: scu.449662