Customs Duty – anti-dumping duty – preliminary issues – whether or not HMRC are required to repay the duty paid by Clarks – held no – whether or not HMRC are required to re-communicate the amount of the debt to Clarks – held no – whether or not the limitation period in Article 221(3) of the CCC was suspended by the lodging of an appeal – held yes – whether or not the limitation period has expired – held no – whether or not HMRC must repay any of the duty paid by Clarks – held no
Citations:
[2020] UKFTT 480 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 30 May 2022; Ref: scu.656840