GE International Inc v Revenue & Customs [2010] UKFTT 343 (TC) (23 July 2010)

GE International Inc v Revenue & Customs [2010] UKFTT 343 (TC) (23 July 2010)

Where HMRC withdraws the disputed decision and invites the Tribunal to allow the appeal, the Tribunal must allow the appeal, quash the original decision, and substitute the Appellant's proposed classification, as there is no longer a live decision to review and no jurisdiction to determine the matter in vacuo.

Citation
[2010] UKFTT 343 (TC)
Parties
Appellant: GE International Inc; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
23 July 2010
Procedural Posture
Customs Duty Classification Appeal / Appeal Determination Following Withdrawal of Disputed Decision
Outcome
Appeal allowed
Legal Topics
Customs Classification, Tribunal Jurisdiction, Withdrawal of Decision, Binding Tariff Information
Tax Law Customs Law Customs Classification Tribunal Jurisdiction Withdrawal of Decision Binding Tariff Information

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Parties

GE International Inc

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Customs Duty Classification Appeal / Appeal Determination Following Withdrawal of Disputed Decision

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to determine the correct customs classification after HMRC withdraws the disputed decision
  2. 2 Effect of withdrawal of HMRC decision on the appeal and Tribunal's powers

Ratio Decidendi

Where HMRC withdraws the disputed decision and invites the Tribunal to allow the appeal, the Tribunal must allow the appeal, quash the original decision, and substitute the Appellant's proposed classification, as there is no longer a live decision to review and no jurisdiction to determine the matter in vacuo.

Court Disposition

Appeal allowed

Orders

  • The disputed HMRC decision is quashed.
  • The Appellant's proposed customs classification is substituted for the original decision.