Hayat Estates Ltd v The Commissioners for HMRC

Hayat Estates Ltd v The Commissioners for HMRC

The Appellant failed to provide sufficient evidence that the Goods were received by Eligible Organisations or distributed free of charge in accordance with the Disaster Relief conditions. Supplies to private companies and organisations lacking audit trails did not meet the eligibility criteria. The burden of proof was not discharged, and the conditions for customs duty relief were not met.

Parties
Appellant: Hayat Estates Ltd; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
13 June 2024
Procedural Posture
Customs Duty Appeal / First Tier Tribunal Judgment
Outcome
Appeal dismissed
Legal Topics
Customs Duty Relief, Personal Protective Equipment (ppe) Imports, COVID 19 Disaster Relief, Eligible Organisations, Audit Trail Requirements, Jurisdiction of Tribunal
Tax Law Customs Law European Union Law Customs Duty Relief Personal Protective Equipment (ppe) Imports COVID 19 Disaster Relief Eligible Organisations Audit Trail Requirements +1 more

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Parties

Hayat Estates Ltd

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Customs Duty Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether sufficient evidence was provided by the Appellant to show that an Eligible Organisation actually received the Goods
  2. 2 Whether the Goods were distributed free of charge within the United Kingdom in accordance with the conditions of entitlement to the Disaster Relief
  3. 3 Whether the Appellant was liable for customs duty under the Union Customs Code

Ratio Decidendi

The Appellant failed to provide sufficient evidence that the Goods were received by Eligible Organisations or distributed free of charge in accordance with the Disaster Relief conditions. Supplies to private companies and organisations lacking audit trails did not meet the eligibility criteria. The burden of proof was not discharged, and the conditions for customs duty relief were not met.

Court Disposition

Appeal dismissed

Orders

  • Assessment to customs duty in the sum of £71,594.95 upheld, subject to remittal to HMRC for adjustment regarding supplies made to East Sussex NHS Trust.