Denwire Ltd v The Commissioners for Revenue & Customs [2009] UKFTT 343 (TC) (03 December 2009)

Denwire Ltd v The Commissioners for Revenue & Customs [2009] UKFTT 343 (TC) (03 December 2009)

The Tribunal found that Denwire Limited was not entitled to a waiver under Article 220(2)(b) because there was no error on the part of the customs authorities that could not reasonably have been detected by the appellant. The misclassification was due to the appellant's own actions and misdescriptions, and the appellant did not act in good faith. The conditions for waiver were not satisfied.

Citation
[2009] UKFTT 343
Parties
Appellant: Denwire Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Customs)
Jurisdiction
United Kingdom
Judgment Date
03 December 2009
Procedural Posture
Tax Appeal / First Tier Tribunal (tax), Final Judgment
Outcome
Appeal dismissed
Legal Topics
Anti Dumping Duty, Customs Classification, Post Clearance Recovery, Community Customs Code Article 220(2)(b), Import Misclassification
Customs Law Tax Law European Union Law Anti Dumping Duty Customs Classification Post Clearance Recovery Community Customs Code Article 220(2)(b) Import Misclassification

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Parties

Denwire Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (Customs)

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal (tax), Final Judgment

Legal Issues

  1. 1 Whether Denwire Limited is entitled to a waiver of post-clearance recovery of anti-dumping duty under Article 220(2)(b) of the Community Customs Code
  2. 2 Whether there was an error on the part of the customs authorities that could not reasonably have been detected by the importer
  3. 3 Whether the importer acted in good faith and complied with customs declaration requirements

Ratio Decidendi

The Tribunal found that Denwire Limited was not entitled to a waiver under Article 220(2)(b) because there was no error on the part of the customs authorities that could not reasonably have been detected by the appellant. The misclassification was due to the appellant's own actions and misdescriptions, and the appellant did not act in good faith. The conditions for waiver were not satisfied.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed in its entirety.
  • The post-clearance demand for anti-dumping duty and VAT stands.