[1999] V & DR 1
Customs duty - refusal of Commissioners to accept level of securities offered by appellant prior to hearing - whether tribunal's jurisdiction appellate or supervisory - factors to be considered in arriving at level of security required - consistency with EC legislation
AF appealed against post-clearance demands for customs duty totalling over £260 million. On the basis that the provision of greater security would cause AF “hardship”, AF offered the Commissioners security amounting to £4.85 million. The Commissioners considered that this offer was inadequate and refused to issue a certificate, pursuant to FA 1994 s 16(3)(a), that appropriate security had been provided to enable the appeal to be entertained. AF made applications, pursuant to FA 1994 s 16(3)(b), to the tribunal that the appeals should be entertained, since AF had
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