FTTTx Excise transit procedure – Customs duties – VAT – call on guarantee – diversion from legitimate route- Article 203 and 233 of Community Customs Code – procedural irregularities- held – Article 233 applicable – procedural irregularities no impact on whether customs debt due – appeal dismissed
[2014] UKFTT 158 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.521755