[1997] V & DR 330
Customs duty - unpaid duty - guarantor's liability - Customs notified guarantor - notification not specifying amount due - whether adequate notification within time limit - Implementing Regulation, Commission Regulation 2454/93/EEC art 374
FTA was a trade association. Its member companies were hauliers and freight forwarders. It acted as guarantor for its members for transit movements for customs duty purposes. It acted as guarantor for Bulmac for a consignment of tables to Portugal. The departure date was 26 January 1993, within the guarantee period. Bulmac ceased
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