Matalan Retail Ltd v Commissioners of Revenue and Customs
Chancery Division
“Where, for duty purposes, a classification was allocated to imported swimwear but that was then revised and corrected, the VAT and Duties Tribunal and Revenue and Customs Commissioners were not precluded by the doctrines of estoppel or abuse of process from retaining the monetary difference between the correct higher rates paid and the sums which would have been due under the original lower classification.”
The Times, 21st October 2009
Source: www.timesonline.co.uk
