Commentary

C00105 Alcatel Submarine Networks Ltd v C & E Comrs (1999) unreported

Part V17 Customs duties

C00105 Alcatel Submarine Networks Ltd v C & E Comrs (1999) unreported

C00105 Alcatel Submarine Networks Ltd v C & E Comrs (1999) unreported

Customs duties - seized goods - whether restoration fee reasonable - goods imported in error which would not have been liable for duty had they been entered correctly - CEMA 1979 s 152(b) - FA 1994 s 16(4)

The Appellant exported certain items (repeaters) from the UK to the USA. On examination in the USA the repeaters were found to be defective and were set aside for return to the UK. Erroneously the repeaters were included in packaging and containers returned in the ordinary way; and were not declared

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