CUSTOMS DUTY – inward processing relief – failure to lodge C99 bills of discharge within the relevant time limit – customs debt under Article 204 Community Customs Code – whether obvious negligence – yes – appeals dismissed
Citations:
[2012] UKFTT 440 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 09 November 2022; Ref: scu.466038
