Commentary

C00130 Viva Mexico (a firm) v C & E Comrs (2000) unreported

Part V17 Customs duties

C00130 Viva Mexico (a firm) v C & E Comrs (2000) unreported

C00130 Viva Mexico (a firm) v C & E Comrs (2000) unreported

Customs duty - post-clearance demand - incorrect declaration - whether incorrect entry resulted from error by Customs and Excise - effect of delay in notifying post-clearance demand - failure to notify Appellants that sample being taken under Community Customs Code art 69 (2) - Community Customs Code arts 69(2), 220(1), 220(2)(b)

The Appellant had placed goods which it had imported (Mexican sweets) in temporary storage pending customs clearance. Without informing the Appellant, the Commissioners took samples and referred these to the Government Laboratory; they then released the goods to

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