Customs duty - post-clearance demand - incorrect declaration - whether incorrect entry resulted from error by Customs and Excise - effect of delay in notifying post-clearance demand - failure to notify Appellants that sample being taken under Community Customs Code art 69 (2) - Community Customs Code arts 69(2), 220(1), 220(2)(b)
The Appellant had placed goods which it had imported (Mexican sweets) in temporary storage pending customs clearance. Without informing the Appellant,
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