Commentary

C00101 Louis Konyn & Sons Ltd v C & E Comrs (1999) unreported

Part V17 Customs duties

C00101 Louis Konyn & Sons Ltd v C & E Comrs (1999) unreported

C00101 Louis Konyn & Sons Ltd v C & E Comrs (1999) unreported

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.

Held.

Following Invicta Poultry Ltd

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