DHL AIR (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00176 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE JONATHAN CANNAN and JUDGE NICHOLAS PAINES KC on 06 June 2025
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CUSTOMS DUTIES – Union Customs Code – importation of civil aircraft – retroactive authorisation for end-use relief pursuant to Article 172 Commission Delegated Regulation (EU) 2015/2446 – FTT directing a further review of HMRC’s refusal to grant authorisation – directions given by the FTT for the purposes of that review – whether the FTT erred in finding that the application was not for the renewal of an authorisation for the same kind of operation and goods – whether the FTT erred in its approach to “exceptional circumstances” – equal treatment – whether the FTT erred in failing to direct that HMRC must deal with the appellant’s application consistently with end-use applications by other operators and in accordance with guidance as it stood at the time of the application.