The Commissioners for HM Revenue and Customs v A G Villodre SL: [2016] UKUT 0166 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan on 7 April 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v A G Villodre SL: [2016] UKUT 0166 (TCC).

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