Commentary

C00091 NTN Bearings Ltd v C & E Comrs (1999) unreported

Part V17 Customs duties

C00091 NTN Bearings Ltd v C & E Comrs (1999) unreported

C00091 NTN Bearings Ltd v C & E Comrs (1999) unreported

Customs duty - anti-dumping duty (ADD) - jurisdiction of tribunal - whether ADD is “any customs duty” for the purposes of FA 1994 s 14 - interest on ADD - whether tribunal's jurisdiction extended to interest

The Appellant sought to claim that the VAT & Duties Tribunal had no power to entertain its appeal on the ground that anti-dumping duties did not fall within the description “any customs duty” under FA 1994 s 14.

Held.

“Duties of customs” and “customs duties” (being synonymous expressions) mean any pecuniary charge payable on goods

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