Customs Duty – import of Chinese garlic falsely declared as Cambodian origin – Customs
Code Art 221 – customs debt resulting from a criminal act – post clearance demand issued
after expiry of the three year period – no express provisions in UK law extending the three
year time limit – whether notification valid in the absence of such legislation – FTT held
the notification invalid – appeal allowed –– no need for express provisions in UK law to
extend the three year time limit – notification valid.