Truebell Plc v Commissioners for Her Majesty's Revenue and Customs

Facts

The appellant, Truebell plc, is an importer and distributor of household goods in the United Kingdom, including compact fluorescent lamps ("CFLs") sourced from Ecopak in Pakistan. Following a complaint by the European Lighting Companies Federation, the Commission imposed anti-dumping duties on CFLs of Chinese origin. After a request by Lighting Industry and Trade in Europe alleging circumvention through trans-shipment or assembly in Pakistan, the Commission initiated an investigation, and its European Anti-fraud Office conducted a verification mission at Ecopak's premises in April 2005. Its report of 10 November 2005 concluded that the components were all of Chinese origin, that only minimal assembly had taken place, that the GSP Form A certificates had been incorrectly issued by the Pakistan authorities, and that the goods retained their Chinese non-preferential origin. HMRC issued post-clearance demand notices totalling £610,462.86 in anti-dumping duty and import VAT. A departmental review upheld the demands and a second review declined to apply Article 220(2)(b) of the Community Customs Code; the appellant appealed in April 2006. HMRC transmitted the dossier to the Commission, whose decision of 4 July 2008 refused remission or repayment. The Tribunal heard two issues of law as a preliminary matter.