Millennium Fresh Foods Limited v Her Majesty’s Revenue and Customs: FTTTx 8 Apr 2009

Customs Duty – Customs procedures – Procedure for Processing Under Customs Control – Appeal against refusal to authorise procedure – Whether Customs decision on review unreasonable – Whether change in economic factors require fresh examination of the ‘economic condition’ for authorisation – Whether HMRC wrongly treated themselves as bound to follow the conclusion of the Customs Committee


[2009] UKFTT 43 (TC)




England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373622