Phil Holden Fasteners Ltd v Revenue and Customs: FTTTx 13 Sep 2013

FTTTx CUSTOMS DUTIES – Anti-Dumping Duty – goods ordered before announcement of Commission investigation but imported after announcement – incorrect commodity code on entry advice – art 239 EU Customs Code (Council Regulation 2913/92) – whether retrospective or unfair – whether a ‘special situation’ within art 239 – appeal dismissed

[2013] UKFTT 474 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 01 November 2021; Ref: scu.515561