United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Marco Trading Company Ltd [2013] UKUT 450 (TCC) (16 September 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/450.html
Cite as: [2013] UKUT 450 (TCC)

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HMRC v Marco Trading Company Ltd [2013] UKUT 450 (TCC) (16 September 2013)

"CUSTOMS DUTY-post clearance demands-whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced-no-whether duty may be remitted-whether a special situation existed-no-Article 78 Commission Regulation (EEC)2454/93, Article 239 Council regulation 2913/92/EEC-appeal allowed"

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