UFLEX EUROPE LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2025] UKUT 00057 (TCC)
Upper Tribunal Tax and Chancery Decision of JUDGE THOMAS SCOTT and JUDGE VIMAL TILAKAPALA on 14 February 2025
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CUSTOMS DUTIES 鈥� importation of pet food bags using incorrect tariff classification code 鈥� submission by importer of requisite documentation outside applicable time limit 鈥� whether FTT erred in deciding that exception from time limit for a failure 鈥渄ue to exceptional circumstances鈥� did not apply 鈥� whether arguments on appeal should be admitted 鈥� appeal dismissed
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Published 19 February 2025