Commentary

C00100 Anchor Foods Limited v C & E Comrs

Part V17 Customs duties

C00100 Anchor Foods Limited v C & E Comrs

C00100 Anchor Foods Limited v C & E Comrs

[1999] V & DR 1

Customs duty - refusal of Commissioners to accept level of securities offered by appellant prior to hearing - whether tribunal's jurisdiction appellate or supervisory - factors to be considered in arriving at level of security required - consistency with EC legislation

AF appealed against post-clearance demands for customs duty totalling over £260 million. On the basis that the provision of greater security would cause AF “hardship”, AF offered the Commissioners security amounting to £4.85 million. The Commissioners considered that this offer was inadequate and refused to issue a

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