FTTTx PROCEDURE – Other – customs duty appeals on imports of garlic – appellants’ application to exclude evidence containing multiple hearsay contained within report of European Anti-fraud Office (OLAF) under Rule 15(2)(b)(iii) of the Tribunal Rules – whether Tribunal should exclude on grounds unfair – no – Tribunal to assess weight at substantive hearing – whether Tribunal under European law obligation to take into account findings of OLAF report – no – HMRC’s objection to appellants’ extension of time application for appellants’ service of list of documents – scope of earlier Tribunal decision granting permission to appeal on limited grounds considered -appellants not precluded from relying on documents relating to origin of garlic for purposes of time bar issue – extension of time granted
Swami Raghavan J
[2014] UKFTT 31 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.519554