UTTC CUSTOMS DUTIES – post-clearance demand – goods imported using simplified inward processing relief system – appellant acting as importer’s, or purported importer’s, agent – import declarations submitted by appellant incorrect by reason of importer providing false identity- no bills of discharge provided – Customs Code arts 5, 204 – whether appellant liable for payment of duty and VAT – yes – appeal dismissed
Judges:
Bishopp J
Citations:
[2012] UKUT 49 (TCC)
Links:
Jurisdiction:
England and Wales
VAT, Customs and Excise
Updated: 03 June 2022; Ref: scu.452893