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) >> Revenue And Customs v FMX Food Merchants Import Export Co Ltd [2015] UKUT 669 (TCC) (10 December 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/669.html
Cite as: [2015] UKUT 669 (TCC)

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Revenue And Customs v FMX Food Merchants Import Export Co Ltd [2015] UKUT 669 (TCC) (10 December 2015)

Customs Duty – import of Chinese garlic falsely declared as Cambodian origin – Customs Code Art 221 – customs debt resulting from a criminal act – post clearance demand issued after expiry of the three year period – no express provisions in UK law extending the three year time limit – whether notification valid in the absence of such legislation – FTT held the notification invalid – appeal allowed –– no need for express provisions in UK law to extend the three year time limit – notification valid

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