First Instance
PROBLEMS
The Tijuana Customs determined a tax credit to be paid by our client, for a historical amount of $——— M.N. for general import tax, tax on new automobiles, value added tax, updates, surcharges and fines, for having allegedly updated the infractions contemplated by article 176 section I and II sanctioned with article 178 section I and II both of the Customs Law, since our client involuntarily introduced a leased vehicle owned by a foreign company, entering through the El Chaparral Port of Entry, without the corresponding documentation to prove the legal entry into the national territory, which is why the Tijuana Customs determined to initiate the Administrative Procedure in Customs Matters and proceeded to the seizure of the leased vehicle.
The matter was jointly turned over to the Agency of the Public Ministry of the Federation who initiated the Criminal Procedure for the alleged commission of the crime of smuggling by introducing a vehicle of foreign origin into Mexican territory
ACTIONS AND STRATEGIES IMPLEMENTED BY ASESORES STRATEGO.
In order to implement the most appropriate defense strategies, our group of specialists proceeded to carry out a thorough analysis and comprehensive assessment of all the information related to the case.
On the one hand, in tax matters, the Evidence and Allegations were presented to the Tijuana Customs and subsequently, an Appeal for Revocation was filed before the Decentralized Legal Administration of Baja California “2” against the decisive resolution issued by the Tijuana Customs, in which the appropriate evidence was offered to fully disprove the assumptions of infraction presumed by the customs authority, as well as to challenge the improper foundation in the resolution determined by the Tijuana Customs. Likewise, the return of the vehicle owned by a foreign lessor, seized by the authority in terms of the provisions of international regulations on the return of vehicles, was requested.
Now, within the Criminal Procedure, the lack of malice in the alleged commission of the crime of smuggling for introducing into Mexican territory, a vehicle of foreign origin, within the Criminal Case, was reliably proven by means of an oral trial before the District Judge Specialized in the Accusatory Criminal System, Administrator of the Federal Criminal Justice Center in the State of Baja California, before whom a formal response was given to the indictment presented by the Public Prosecutor’s Office, explaining in detail the facts, offering the documentary, testimonial, photographic evidence and statements, as well as the legal grounds to demonstrate that our client did not at any time intend to enter the country with the vehicle of foreign origin.
RESULT
Based on the merits of the arguments and strategies implemented for the resolution of this case, a favorable resolution was obtained within the Appeal for Revocation filed, in which the Legal Administration resolved the following:
“First.- The resolution contained in official letter number […], dated […], issued by the Tijuana Customs, through which it determined a tax credit in a total amount of $2,351,253.00 M.N. (Two million three hundred fifty-one thousand two hundred fifty-three pesos 00/100 National Currency), for the General Import Tax, New Automobile Tax, Value Added Tax, updates, surcharges and fines, for the reasons specified in the body of this resolution, is hereby annulled.”
Therefore, the Tax Credit determined to be in charge of our client was null and void, as the customs infractions that allegedly gave rise to the Customs Procedure were distorted from SUBSTANCE.
On the other hand, within the Criminal Procedure it was shown that our client at no time maliciously displayed the criminal conduct that was improperly attributed to him of alleged smuggling, for which reason the District Judge of Federal Criminal Proceedings in the State of Baja California decreed the Conditional Suspension of the Process having to comply with conditions I, VIII, IX and XIV of Article 195 of the National Code of Criminal Procedure, with which subsequently, having complied with the established conditions, the procedure was dismissed due to extinction of the criminal case.
Likewise, the return of the vehicle was obtained by the Customs to its legal owner, which had been seized by the authority, a return achieved under the provisions of the international regulations on the matter.
Finally, it should be noted that as a result of the intervention of our team, in the present case it was possible to avoid through the corresponding legal means, a real legal contingency for our client, which evidently at the time endangered his assets and his freedom.
Legal Notice and Copyright
The content of this article is for informational and general information purposes only. It does not constitute a legal opinion, personalized advice, or specific tax advice. Consequently, ST STRATEGO assumes no liability arising from the interpretation or use of this document.
Reproduction of this publication in whole or in part, by any means or format, is strictly prohibited without prior, express, and written authorization from the author. Any unauthorized use will be punished in accordance with the Federal Copyright Law and other applicable provisions.
If you would like more information on the information presented here or to learn more about our legal, tax, and foreign trade solutions, please do not hesitate to contact us at info@stratego-st.com.