Customs duty – whether the Appellant had ’empowered’ a third party to act either as its direct or indirect representative in dealings with the Customs authorities – if so, whether the Appellant could sustain the various limbs of the defence against liability for the duty provided for by Article 220(2)(b) of Council Regulation 2913/92 – Appeal dismissed
Citations:
[2011] UKFTT 767 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 04 October 2022; Ref: scu.450874
