IMPORT DUTY- two post-clearance demands in the sums of pounds 149,994.58 and pounds 199,701.49 respectively- GPS certificates of origins form As and Bangladeshi certificates of origin forgeries – no – Singapore bills of lading not substantiated documentation for purposes of the direct transport rule – no – appeal allowed apart from three invoices -observations on whether ‘waiver relief’ under Article 220 (2) allowable – not allowed – no evidence of good faith – observations on whether ‘ remission of duty’ requested under Article 239 allowable – special situation – yes- no obvious negligence- yes.
Citations:
[2011] UKFTT 646 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 29 January 2022; Ref: scu.449619