Truebell Plc v Revenue & Customs [2011] UKFTT 370 (TC) (03 June 2011)

Truebell Plc v Revenue & Customs [2011] UKFTT 370 (TC) (03 June 2011)

The Tribunal held that it is not open to it to make a finding inconsistent with that reached by the European Commission concerning the waiver or repayment of customs duty, as the Commission's decision is binding on the UK and its courts in this context. The Tribunal further held that the origin of the products in question is governed by the non-preferential rules of origin under the Community Customs Code.

Citation
[2011] UKFTT 370 (TC)
Parties
Appellant: Truebell Plc; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
03 June 2011
Procedural Posture
Customs Duty Appeal (preliminary Hearing) / Preliminary Hearing on Legal Issues
Outcome
Preliminary issues decided against the Appellant; Tribunal bound by Commission decision; non-preferential rules of origin apply.
Legal Topics
Anti Dumping Duties, Rules of Origin, Remission and Repayment of Customs Duties, Jurisdiction of National Tribunals Vs. EU Commission, Good Faith in Customs Declarations
Customs Law European Union Law Tax Law Anti Dumping Duties Rules of Origin Remission and Repayment of Customs Duties Jurisdiction of National Tribunals Vs. EU Commission Good Faith in Customs Declarations

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Parties

Truebell Plc

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Customs Duty Appeal (preliminary Hearing) / Preliminary Hearing on Legal Issues

Legal Issues

  1. 1 Whether the Tribunal can make a finding inconsistent with that reached by the EC Commission concerning waiver or repayment of customs duty
  2. 2 Which provisions govern the determination of origin for the products in question

Ratio Decidendi

The Tribunal held that it is not open to it to make a finding inconsistent with that reached by the European Commission concerning the waiver or repayment of customs duty, as the Commission's decision is binding on the UK and its courts in this context. The Tribunal further held that the origin of the products in question is governed by the non-preferential rules of origin under the Community Customs Code.

Court Disposition

Preliminary issues decided against the Appellant; Tribunal bound by Commission decision; non-preferential rules of origin apply.

Orders

  • It is not open to the Tribunal to make a finding inconsistent with the Commission's decision on remission or repayment of customs duty.
  • The origin of the products in question is governed by the non-preferential rules of origin.