R (on the application of Hammonds of Knutsford plc) v Revenue and Customs Commissioners

Customs and Excise – Duties. The United Kingdom could properly refuse a claim for drawback of excise duty paid where the inspection facility rule had not been complied with. The Court of Appeal, Civil Division, so held in dismissing the appeal of the taxpayer against the dismissal of its claim that the inspection facility rule, under which the HMRC had refused the taxpayer's claim for drawback of excise duty paid on exported goods, was unlawful.

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