CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods)

Kieron Beal QC and David Bedenham, counsel, instructed by Vincent Curley & Co Limited for the Appellant

Sarabjit Singh QC, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs for the Respondents

             The appellant, Cantina Levorato is a producer and exporter of wine based in Dolo, Italy.

             HMRC have assessed Cantina Levorato to excise duty by way of two assessments dated 26 April 2013 totalling �1,294,028. The assessments relate to 40 duty suspended consignments of wine sold by Cantina Levorato to a UK company, 13 Ten Limited (�13 Ten�) between September 2009 and September 2010 which should have arrived at an approved warehouse in Liverpool operated by Plutus (UK) Limited (�Plutus�).

             Cantina Levorato now appeals against those assessments on a number of grounds.� The appeal is made outside the statutory time limit but HMRC do not object to the late appeal.� To the extent necessary, the Tribunal gives permission for the appeal to be notified to the Tribunal outside the statutory time limit.