C & J Clark International Ltd v Revenue and Customs Commissioners

European Union – Customs and excise. Article 9(4) of Regulation (EU) 2016/1036 stated that where the facts as finally established show that there had been dumping and injury caused thereby, and the Union interest called for intervention, a definitive anti-dumping duty was to be imposed by the Commission. Further, art 14(1) of that Regulation provided that the anti-dumping duties were to be imposed by regulation. It followed that, in that the Implementing Regulations at issue referred to arts 9 and 14 of Regulation 2016/1036, they had a legal basis that empowered the European Commission to re-impose the anti-dumping duties imposed by the Regulations declared to be invalid. The Court of Justice of the European Union so held, among other things, in a preliminary ruling in proceedings between the taxpayer company and the Revenue and Customs Commissioners, UK, in relation to a request by that company for repayment of anti-dumping duties paid on the import of footwear with uppers of leather into the EU.

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