GB Seed Ltd v Revenue and Customs: FTTTx 17 May 2012

FTTTz Customs Duty – Post clearance demand notice – Whether waiver of notice – No – Whether correct customs information provided – No – Whether importer liable to pay import duty and for accuracy of presented documents – Yes – Burden of proof not discharged – Appeal Dismissed

Citations:

[2012] UKFTT 343 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 November 2022; Ref: scu.462740