Lane Fouracres Associates v HM Revenue and Customs; UTTC 11 Feb 2014

References: [2014] UKUT 67 (TCC)
Links: Bailii
Coram: Herrington, Sadler TJJ
UTLC CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted within ten months of issue – Article 90(b) Commission Regulation 2454/93