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
Citations:
[2009] UKFTT 43 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 August 2022; Ref: scu.373622