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, despite prior warnings and knowledge of the requirements. The Appellant's failure to ensure receipt of the C99 and lack of corrective action after reminders constituted obvious negligence under Article 859. Therefore, the C18 customs debt was properly imposed and not subject to cancellation.

Citation
[2011] UKFTT 408 (TC)
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 Customs Duty Decision / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Inward Processing Relief, Customs Procedure Code, Customs Debt, Negligence Under Customs Code, Late Submission of C99, Remission of Duties
Customs Law Tax Law European Union Law Inward Processing Relief Customs Procedure Code Customs Debt Negligence Under Customs Code Late Submission of C99 +1 more

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Parties

Westland Geoprojects (Holdings) Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal Against Customs Duty Decision / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the Appellant's failure to submit a C99 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
  3. 3 Whether the Appellant provided sufficient evidence that the C99 was sent

Ratio Decidendi

The Tribunal found that the Appellant failed to provide evidence that the C99 was sent, despite prior warnings and knowledge of the requirements. The Appellant's failure to ensure receipt of the C99 and lack of corrective action after reminders constituted obvious negligence under Article 859. Therefore, the C18 customs debt was properly imposed and not subject to cancellation.

Court Disposition

Appeal dismissed

Orders

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