The Commissioners for HM Revenue and Customs v A G Villodre SL: [2016] UKUT 0166 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 7 April 2016.
Read the full decision in .
Customs duty 鈥� Customs Community Code, Arts. 5, 221 - import of garlic declared to be of Indian origin 鈥� HMRC contended that garlic was of Chinese origin resulting in higher duty payable 鈥� post clearance demand for import duty 鈥� whether communicated to importer 鈥� whether posting letter sufficient communication if letter not received 鈥� whether communication to customs clearance agent sufficient 鈥� whether time limit for communication of 3 years pursuant to Art. 221(3) - whether arguable that HMRC could rely on Art. 221(4) of Community Customs Code to override time limit where alleged criminal act 鈥� permission to HMRC to amend pleading.