FTTTx Customs Duty : Remission – EXCISE DUTY, CUSTOMS DUTY, IMPORT VAT – appellant allowing goods to leave ullage cage – whether there can be a customs debt under both Article 202 and Article 203 of the Customs Code – yes – whether there was a liability to excise duty – no – whether Article 239 or Article 220(2)(b) of the Customs Code applies – no – whether assessments calculated correctly – some corrections made – appeal allowed in part
[2016] UKFTT 682 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570558