Commentary

C00132 Omya UK Ltd v C & E Comrs (2001) unreported

Part V17 Customs duties

C00132 Omya UK Ltd v C & E Comrs (2001) unreported

C00132 Omya UK Ltd v C & E Comrs (2001) unreported

Customs duty - wrong tariff classification given by Customs and Excise in 1990 - BTI issued by Commissioners in 1999 - claim to repayment of duty under Community Customs Code art 236 - whether claim limited to three year period prior to issue of BTI

In 1990 the Appellant made a claim for the recovery of overpaid duty on the basis that the product imported had been classified under the wrong tariff classification by the Commissioners. That claim was rejected by the Commissioners and was not pursued by the representatives

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