Customs Duty – application for relief from sanction (to reinstate appeal against Post Clearance Demand Notice) – Combined Nomenclature Tariff – appeal struck out following appellant’s agents failure to respond to HMRC’s hardship application enquiries and an ‘Unless Direction’ by the Tribunal – Denton and Martland considered – Application allowed
Citations:
[2019] UKFTT 71 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 24 November 2022; Ref: scu.635670