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Conclusions
DECISION
Accordingly, it is our decision that the application is rejected and the appellant does not have our permission to bring its appeal out of time.
RIGHT TO APPLY FOR PERMISSION TO APPEAL
This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.
Release date: 09th MAY 2025
- Heading
- INTRODUCTION
- THE LAW
- Right of appeal
- The Rules
- Case law
- EVIDENCE AND FACTS
- The consequence of using a duty override code was that no customs duty was paid on the imported steel
- He followed up that letter by issuing the decision letter which confirmed his original view, on 7 November 2023
- The appellant requested a statutory review of the decision and in the review conclusion letter dated 20 December 2023 (“ the review conclusion letter ”) the reviewing officer upheld the decision
- That letter from the tribunal also explained that the appellant should rectify the error before resubmitting the notice of appeal, and that if this meant that the notice of appeal was submitted outsid
- DISCUSSION
- No weight should be attached to the fact that the appellant is a litigant in person
- Our view
- Conclusions