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CUSTOMS DUTIES — post-clearance demand — goods imported using
simplified inward processing relief system — appellant acting as importer’s, or
purported importer’s, agent — import declarations submitted by appellant incorrect
by reason of importer providing false identity— no bills of discharge provided —
Customs Code arts 5, 204 — whether appellant liable for payment of duty and VAT
— yes — appeal dismissed.
Published 1 December 2016