Commentary

C00121 Align Rite Ltd v C & E Comrs (2000) unreported

Part V17 Customs duties

C00121 Align Rite Ltd v C & E Comrs (2000) unreported

C00121 Align Rite Ltd v C & E Comrs (2000) unreported

Customs duty - end-use relief - appellant failed to claim relief when in might have been available - whether Commissioners empowered to grant relief retrospectively - Community Customs Code 2913/93 arts 21, 82 and 86 - whether special situation sufficient to support repayment of duty existed - Community Customs Code art 239 and EC Commission Regulation 2454/93 art 905

The appellant imported photographic plates between 1984 and 1986 under tariff classification 370199090 at a duty rate of 6.5 per cent. As from January 1992 an alternative classification, 3701990010, was available

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