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Home / De-Voil /Part V17 Customs duties /Division V17.3 Cases and tribunal decisions / C00101 Louis Konyn & Sons Ltd v C & E Comrs (1999) unreported
Commentary

C00101 Louis Konyn & Sons Ltd v C & E Comrs (1999) unreported

Part V17 Customs duties

Customs duty - correct classification of limes - whether error on part of the Commissioners - whether reasonably detectable by Appellant - Community Customs Code art 220(2)(b)

The Appellant had imported fresh limes citrus latifolia for some ten years under a specific sub-heading of the Tariff. The tribunal held that this was, in fact, the correct heading; but went on to consider whether there was an error which

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