PROBLEMATIC.
Our client presented to the Automated Selection Mechanism of the Customs of Ciudad Juárez, the import pedimento with code “A1”, which covered the legal introduction, possession and stay of 47,640.00 pieces of clothing and footwear, which corresponded to customs recognition.
During the customs inspection, the verifier attached to the customs authority learned that in the vehicle transporting the merchandise subject to customs inspection, there was surplus and/or undeclared merchandise, considering the cause of precautionary seizure regulated in sections I and IV of article 151 of the Customs Law to be updated.
It is the case that, prior to the corresponding procedural stages of the Administrative Procedure in Customs Matters, the Customs of Ciudad Juárez, determined a tax credit to our client in a total amount of $7,795,056.15, for the concept of General Import Tax, Customs Processing Fee, Value Added Tax, updates, surcharges and fines and, in addition, determined that the merchandise subject to the administrative procedure became the property of the Federal Treasury.
ACTIONS AND STRATEGIES IMPLEMENTED BY OUR FIRM.
In view of the fact that the acts of the Customs of Ciudad Juárez were illegal and arbitrary, the legal defense team of St Stratego filed a Nullity Trial as there were various violations within the administrative procedure in customs matters, since it was considered that the sanctioned infractions were not fully updated.
RESULT.
It is the case that, after the corresponding procedural stages, the Federal Court of Administrative Justice, after the corresponding procedural stages, declared the nullity of the contested determining resolution, because the assumption that gave rise to the lifting of the precautionary seizure, from which the determination of the tax credit and effects derived, had not been proven.
Similarly, the Administrative Chamber ordered the return of the seized merchandise as a precautionary measure, since they can no longer be insured under the protection of the tax assessment declared null and void; which is why the value of the seized goods was recovered, via economic compensation.
Our groups of experts in Tax and Customs Legal Defense work every day to ensure that effective results are obtained that provide real solutions to our clients.
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.
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.