UTTC Customs duty – Customs Community Code, Arts. 5, 221 – import of garlic declared to be of Indian origin – HMRC contended that garlic was of Chinese origin resulting in higher duty payable – post clearance demand for import duty – whether communicated to importer – whether posting letter sufficient communication if letter not received – whether communication to customs clearance agent sufficient – whether time limit for communication of 3 years pursuant to Art. 221(3) – whether arguable that HMRC could rely on Art. 221(4) of Community Customs Code to override time limit where alleged criminal act – permission to HMRC to amend pleading
[2016] UKUT 166 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 01 November 2021; Ref: scu.562435