Revenue And Customs v AG Villodre SL [2016] UKUT 166 (TCC) (7 April 2016)
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
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