Rikki Cann Ltd v Revenue and Customs (CUSTOMS DUTY : Reliefs) [2016] UKFTT 538 (TC) (02 August 2016)
CARS was not empowered to act on behalf of Rikki Cann Limited for SIP procedure obligations; even if it had been, appellant's failures did not imply obvious negligence and extensions would have been granted, so customs debt was not incurred under Article 859.
- Citation
- [2016] UKFTT 538
- Parties
- Appellant: Rikki Cann Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 02 August 2016
- Procedural Posture
- Tax Appeal / First Tier Tribunal Decision
- Outcome
- Appeal allowed
- Legal Topics
- Inward Processing Relief, Agency Authority, Customs Debt, Negligence Under Article 859
Case Brief
Summary, issues, holding and outcome
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Parties
Rikki Cann Limited
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether shipping agent had authority to designate appellant as responsible under SIP procedure
- 2 Whether appellant was obviously negligent for purposes of Article 859 of Regulation (EEC) No 2454/93
- 3 Whether exceptions under Article 859 apply to relieve customs debt
Ratio Decidendi
CARS was not empowered to act on behalf of Rikki Cann Limited for SIP procedure obligations; even if it had been, appellant's failures did not imply obvious negligence and extensions would have been granted, so customs debt was not incurred under Article 859.
Court Disposition
Appeal allowed
Orders
- Post Clearance Demand Note set aside
- No customs duty, VAT, or interest payable by appellant
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