O’Neill v Revenue and Customs: FTTTx 25 Aug 2009

FTTTx CUSTOMS DUTIES – Whether duties were due on postal packages – Appellant argued imported from Germany rather than United States – Not proved on balance of probabilities – Appellant contended that HMRC not entitled to treat original decision as upheld – Tribunal had jurisdiction to hear Appeals against deemed decisions – Duties properly levied – Appeal dismissed

Judges:

Tildesley OBE C

Citations:

[2009] UKFTT 219 (TC)

Links:

Bailii

Customs and Excise

Updated: 17 August 2022; Ref: scu.409031