Westland Geoprojects Holdings Ltd v Revenue & Customs [2011] UKFTT 408 (TC) (23 June 2011)

Westland Geoprojects Holdings Ltd v Revenue & Customs [2011] UKFTT 408 (TC) (23 June 2011)

The Tribunal found that the Appellant failed to provide evidence that the C99 was sent or received by NIRU, despite prior warnings and reminders. The repeated failure to ensure compliance and lack of corrective action amounted to 'obvious negligence' under Article 859, disqualifying the Appellant from relief. The C18 customs debt was therefore confirmed.

Citation
[2011] UKFTT 408
Parties
Appellant: Westland Geoprojects (Holdings) Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
23 June 2011
Procedural Posture
Appeal Against Imposition of C18 Customs Debt / First Tier Tribunal (tax), Final Decision
Outcome
Appeal dismissed
Legal Topics
Inward Processing Relief, Customs Debt, Negligence, Procedural Compliance
Customs Law Tax Law European Union Law Inward Processing Relief Customs Debt Negligence Procedural Compliance

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Parties

Westland Geoprojects (Holdings) Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal Against Imposition of C18 Customs Debt / First Tier Tribunal (tax), Final Decision

Legal Issues

  1. 1 Whether the Appellant's failure to submit a C99 bill of discharge within the required time constituted 'obvious negligence' under Article 859 of the Customs Code
  2. 2 Whether the C18 customs debt should be cancelled despite late submission of C99

Ratio Decidendi

The Tribunal found that the Appellant failed to provide evidence that the C99 was sent or received by NIRU, despite prior warnings and reminders. The repeated failure to ensure compliance and lack of corrective action amounted to 'obvious negligence' under Article 859, disqualifying the Appellant from relief. The C18 customs debt was therefore confirmed.

Court Disposition

Appeal dismissed

Orders

  • The C18 customs debt of £1,707.02 is confirmed.