References: [2013] UKUT 450 (TCC)
Links: Bailii
UTTC CUSTOMS DUTY- post clearance demands – whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced – no – whether duty may be remitted-whether a special situation existed – no – Article 78 Commission Regulation (EEC)2454/93, Article 239 Council regulation 2913/92/EEC – appeal allowed
Statutes: Council Regulation 2913/92/EEC, Commission Regulation (EEC)2454/93
