Registration under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 - application of Appellant refused by Customs - decision within discretion of Customs - invoices considered - associated companies - appeal dismissed
MANCHESTER TRIBUNAL CENTRE
KMC TRADING LTD Appellant
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Elsie Gilliland (Chairman)
Mohammed Farooq (Member)
Sitting in Birmingham on 15 April 2008
No appearance by or on behalf of the Appellant
David Mohyuddin, Counsel, instructed by the Acting Solicitor of HM Revenue and Customs for the Respondents
" I wish to appeal against the decision to decline the application of KMC trading to become WOWGR registered. I wish to appeal on the grounds that the application could not have been properly looked into. An example of this is the first point for declining the application in the letter from MR Dyer:
WOWGR approval is being sought for business activity that thus far has taken place entirely outside the UK in a French warehouse.
This is because KMC cannot trade under bond in the UK without becoming WOWGR registered this is a point both MR Dyer & MR Simpson should know and it is absurd to suggest that because KMC has only traded under bond in France (KMC cannot trade under bond in the UK as it is not WOWGR registered) WOWGR registration will be declined".
10. In the Appellant's business plan the intended business of the Appellant was stated to be the buying and selling of alcohol under bond in both the UK and in Europe, the importation of alcoholic products from Europe and elsewhere both under bond and duty paid, the export of alcoholic products from the UK, the removal of alcoholic products under bond for consumption in the UK and trading in energy drinks. So far as trading capital was concerned, it was stated that the Appellant was trading by way of stock on credit from Star Sales Limited but that trading capital would come in the form of an one year interest free director's loan from Priceright Limited of £50,000 and that if capital needed to be put in before registration, then this would be provided upon request "from WOWGR registrations". Under the heading of vision, the plan stated that it was hoped that within 5 years the Appellant would have a wealth of experience and knowledge of trading in the under bond market with a reasonable number of customers and suppliers worldwide. The plan also stated that the Appellant would rent office space, phone fax and computer from Priceright Limited for the first year and modest costs were given. The bonded warehouse for trading was given as that of Wybo Transports sarl. in France and of Edwards Beers at Leighton Buzzard.
Release date: 6 June 2008