TNT (UK) Limited v 皇冠体育app Commissioners for HM Revenue and Customs [2012] UKUT 49 (TCC)
Upper Tribunal Tax & Chancery decision of Judge Bishopp and Judge Sadler on 7 February 2012.
Read the full decision in .
CUSTOMS DUTIES 鈥� post-clearance demand 鈥� goods imported using simplified inward processing relief system 鈥� appellant acting as importer鈥檚, or purported importer鈥檚, agent 鈥� import declarations submitted by appellant incorrect by reason of importer providing false identity鈥� no bills of discharge provided 鈥� Customs Code arts 5, 204 鈥� whether appellant liable for payment of duty and VAT 鈥� yes 鈥� appeal dismissed.
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Published 1 December 2016