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Customs duty – Customs Community Code, Arts. 5, 221 - import of garlic
declared to be of Indian origin – HMRC contended that garlic was of Chinese
origin resulting in higher duty payable – post clearance demand for import duty
– whether communicated to importer – whether posting letter sufficient
communication if letter not received – whether communication to customs
clearance agent sufficient – whether time limit for communication of 3 years
pursuant to Art. 221(3) - whether arguable that HMRC could rely on Art.
221(4) of Community Customs Code to override time limit where alleged
criminal act – permission to HMRC to amend pleading.
Published 1 December 2016