Customs Duty and IMPORT VAT – Inward processing procedure – failure to submit bills of discharge within 6 months time limit – 40 post-clearance demand notes issued – some notes returned undelivered and reissued – all notes later reissued – request for review turned down as out of time – application to make late appeals to Tribunal – Denton and Data Select applied – appeals against demand notes reissued for first time were not out of time for appeal to the Tribunal – appeals against demand notes reissued after being returned undelivered were out of time – application in relation to those notes upheld.
Citations:
[2018] UKFTT 72 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 05 April 2022; Ref: scu.605750
