The Commissioners for HM Revenue and Customs v Marco Trading Company Limited: [2013]UKUT 0450 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Hellier on 16 September 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v Marco Trading Company Limited: [2013]UKUT 0450 (TCC).

CUSTOMS DUTY-post clearance demands-whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced-no-whether duty may be remitted-whether a special situation existed-no- Article 78 Commission Regulation (EEC)2454/93, Article 239 Council regulation 2913/92/EEC-appeal allowed.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.