PROBLEMS
The Central Administration of Customs Investigation of the SAT, ordered the precautionary seizure of the merchandise submitted to the definitive import procedure, considering that our client hereinafter “the taxpayer” was not located at the address he had registered for the purposes of the Federal Taxpayer Registry, considering updated the case of precautionary seizure provided for in numeral 151 section VI of the Customs Law, which is why the competent Customs authority initiated the Administrative Procedure in Customs Matters, decreeing precisely the precautionary seizure of the goods subject to the import procedure, which consisted of 672 Solar Honeycombs.
ACTIONS AND STRATEGIES IMPLEMENTED BY ASESORES STRATEGO
The evidence and allegations against the Administrative Procedure in Customs Matters initiated by the customs authority were prepared and presented, and the following was reliably verified:
It was shown that the domicile registered by “the Corpotare taxpayer” for the purposes of the Federal Taxpayers Registry DID correspond to the domicile occupied by the importer and therefore referred to in numeral 10 section II subsection a) of the Federal Tax Code, providing for that, the documentary evidence that in an ideal manner and in accordance with the parameters established in the current regulations, demonstrated that “the taxpayer moral” was located in the declared domicile and therefore, that said domicile was the one registered for the purposes of said Registry.
In this regard, the appropriate evidence was offered and exhibited within the Administrative Instance to fully disprove the assumption of precautionary seizure and infringement presumed by the customs authority.
Result
Based on the merits of the arguments and strategies implemented for the resolution of this case, a FAVORABLE final resolution was obtained in the Administrative Procedure in Customs Matters, in which it was essentially determined to absolve “the taxpayer morale” of the alleged infractions in its charge and to authorize in its favor the release of the seized goods.
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 legal contingency for our client, which evidently at the time endangered his assets.
CASE STUDY SUPPORT
For more information or support of this success story as well as our services, we ask you to fill out the following form or contact 800 626 0155
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.