UT/2023/000082 - [2025] UKUT 00057 (TCC)

Case Number: UT/2023/000082

The Royal Courts of Justice,

Rolls Building, London

CUSTOMS DUTIES – importation of pet food bags using incorrect tariff classification code – submission by importer of requisite documentation outside applicable time limit – whether FTT erred in deciding that exception from time limit for a failure “due to exceptional circumstances” did not apply – whether arguments on appeal should be admitted – appeal dismissed

With further written submissions on:

12, 19 and 26 November 2024

Judgment date: 14 February 2025

Before

JUDGE THOMAS SCOTT

JUDGE VIMAL TILAKAPALA

Between

UFLEX EUROPE LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Dilpreet Dhanoa, instructed by HW Fisher

For the Respondents: Jessica van der Meer, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION