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Home / De-Voil /Part V17 Customs duties /Division V17.3 Cases and tribunal decisions / C00105 Alcatel Submarine Networks Ltd v C & E Comrs (1999) unreported

C00105 Alcatel Submarine Networks Ltd v C & E Comrs (1999) unreported

Part V17 Customs duties

Customs duties - seized goods - whether restoration fee reasonable - goods imported in error which would not have been liable for duty had they been entered correctly - CEMA 1979 s 152(b) - FA 1994 s 16(4)

The Appellant exported certain items (repeaters) from the UK to the USA. On examination in the USA the repeaters

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V18.134 Registration of Lloyd's syndicates

V3.555 Retailers' requirement to issue VAT invoices

V4.156 Exemption—trade union, professional and public interest bodies

VATA 1994 Sch 8

V3.306 Valuation for import VAT

C00100 Anchor Foods Limited v C & E Comrs

V3.105A Examples of composite or single supplies

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V3.524 Construction industry authenticated receipt

V16.1026 Cross border VAT refunds – Republic of Serbia

V16.1036 VAT MOSS – exchange rates for period ending March 2016

VAT 1614H Application for permission to opt

V5.241 Power of arrest

V2.110 Partnerships and deemed partnerships

V16.886 VAT—the VAT treatment of share registration services

VAT 1614A Notification of an option to tax – Option to tax land and property