Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 08 May 2013.
Read the full decision in The Commissioners for HM Revenue and Customs v Asda Stores Limited:  UKUT 0223 (TCC).
IMPORT DUTY – customs value – Articles 29 and 32 of Community
Customs Code (Regulation 2913/92).
Release date: 8 May 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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