Hussein (T/A Eastern Orbit) v Revenue and Customs: FTTTx 5 Apr 2012

CUSTOMS DUTY – transaction values – section 21 VATA 1994 – amount of duty in issue – goods imported by appellant for himself and a third party – liability of declarant for duty – Article 201(3) Commission Regulation 2454/93 – appeal dismissed

Citations:

[2012] UKFTT 248 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 24 July 2022; Ref: scu.462685