Laurence Supply Co (Leather Goods) Ltd v Revenue and Customs (Customs Duty : Classification – Nomenclature): FTTTx 30 Jan 2019

Customs Duty – application for relief from sanction (to reinstate appeal against Post Clearance Demand Notice) – Combined Nomenclature Tariff – appeal struck out following appellant’s agents failure to respond to HMRC’s hardship application enquiries and an ‘Unless Direction’ by the Tribunal – Denton and Martland considered – Application allowed

Citations:

[2019] UKFTT 71 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 24 November 2022; Ref: scu.635670