Broomco (1984) Ltd v Customs and Excise: Cust 4 Jul 2002

Post-Clearance Demands – New Zealand butter – Cleared on basis of certificates by New Zealand authorities – Later dispute as to validity – Quota under Protocol 18 of Accession Treaty – Whether post-clearance recovery impliedly excluded – No – Current access under WTO agreements – No exclusion in principle of post – clearance recovery under WTO law.

Citations:

[2002] UKVAT-Customs C00169

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise, European

Updated: 18 July 2022; Ref: scu.271359