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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

Citations:

[2009] UKFTT 43 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373622

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