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Customs and Excise v Invicta Poultry Ltd and Fareway Trading Co Ltd; Same v Direct Bargain Supplies Ltd: Admn 2 Jul 1997

Import duty underpaid for Customs error is recoverable unless the mistake was undiscoverable by the trader acting in good faith. Citations: Times 29-Jul-1997, Gazette 16-Jul-1997, [1997] EWHC Admin 614 Links: Bailii Statutes: Council Regulation 2913/92 (OJ 1992 L302/1) VAT, VAT, Customs and Excise Updated: 26 May 2022; Ref: scu.137559