If you found BAILII useful today, could you please make a contribution?
Your donation will help us maintain and extend our databases of legal information. No contribution is too small. If every visitor this month donates, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
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)
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
A HTML version of this file is not available click here or view below the pdf version : 669.pdf