UFLEX EUROPE LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00057 (TCC)
Upper Tribunal Tax and Chancery Decision of JUDGE THOMAS SCOTT and JUDGE VIMAL TILAKAPALA on 14 February 2025
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CUSTOMS DUTIES – importation of pet food bags using incorrect tariff classification code – submission by importer of requisite documentation outside applicable time limit – whether FTT erred in deciding that exception from time limit for a failure “due to exceptional circumstances” did not apply – whether arguments on appeal should be admitted – appeal dismissed