Anti-Dumping Duty – imports of citric acid – Community Customs Code, Article 201 – whether or not originated from China – yes – Union Customs Code, Articles 116 and 119 – repayment or remission – no error by the competent authorities – the appellant could reasonably have detected the error – the appellant did not act dishonestly or deceptively – the appellant did not exercise appropriate diligence or due care and acted with obvious negligence and so did not act in good faith in the restricted sense meant by Article 119 – appeal dismissed
Citations:
[2022] UKFTT 351 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 20 November 2022; Ref: scu.682679