PROCEDURE – locus standi – customer of importer appealing against Binding Tariff Information issued to importer – whether customer a competent appellant – no – Tribunal Procedure Rule 9 – whether importer can be substituted for customer – yes
[2014] UKFTT 297 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 23 December 2021; Ref: scu.525274