Customs duty - wrong tariff classification given by Customs and Excise in 1990 - BTI issued by Commissioners in 1999 - claim to repayment of duty under Community Customs Code art 236 - whether claim limited to three year period prior to issue of BTI
In 1990 the Appellant made a claim for the recovery of overpaid duty on the basis that the product imported had been classified under the wrong tariff classification by the Commissioners.
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