Pierhead Purchasing Ltd v Revenue and Customs: FTTTx 18 Mar 2010

FTTTx Excise Duty – drawback claims – whether goods available for inspection for two clear business days – no – whether sufficient evidence of duty paid – no – nature of Tribunal’s jurisdiction – whether HMRC’s decision not to waive compliance with strict requirements reasonable – appeal dismissed.

Citations:

[2010] UKFTT 122 (TC)

Links:

Bailii

Customs and Excise

Updated: 17 August 2022; Ref: scu.408971