C00101 Louis Konyn & Sons Ltd v C & E Comrs (1999) unreportedCustoms duty - correct classification of limes - whether error on part of the Commissioners - whether reasonably detectable by Appellant - Community Customs Code art 220(2)(b)The Appellant had imported fresh limes citrus latifolia for some ten years under a specific sub-heading of the Tariff. The tribunal held that this was, in fact, the correct heading; but went on to consider whether there was an error which would have entitled the Appellant to relief from post-clearance demand under Community Customs Code art 220.Held.Following Invicta Poultry Ltd
Customs duty - correct classification of limes - whether error on part of the Commissioners - whether reasonably detectable by Appellant - Community Customs Code art 220(2)(b)
The Appellant had imported fresh limes citrus latifolia for some ten years under a specific sub-heading of the Tariff. The tribunal held that this was, in fact, the correct heading; but went on to consider whether there was an error which would have entitled the Appellant to relief from post-clearance demand under Community Customs Code art 220.
Following Invicta Poultry Ltd
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