PROBLEMATIC.
Through a customs clearance, our client hereinafter “the company” proceeded to submit the return of goods to the Automated Selection Mechanism of the Tijuana Customs, which resulted in customs recognition. These goods consisted of electronic system modules.
As a result of the foregoing, upon detecting alleged irregularities, the Act of Initiation of Administrative Procedure in Customs Matters, provided for in numeral 151, section IV and for infractions provided for in sections I and X of article 176 of the Customs Law, was drawn up, for which reason the Customs Authority decreed the precautionary seizure of the referred goods.
The presumption of the infringement derived from the alleged updating of the conduct of having presented surplus goods to Customs Clearance without allegedly having accredited the corresponding payment of taxes.
Consequently, the Customs issued the decisive resolution with respect to the aforementioned facts, determining the credit in the amount of $ – ́000,000.00 pesos (figures in millions, expressed with – for confidentiality of the information), for the alleged infractions in which the company incurred.
ACTIONS AND STRATEGIES IMPLEMENTED BY OUR FIRM.
A strategy was created to challenge the decisive resolution through the Nullity Trial promoted before the Federal Court of Administrative Justice, where it was demonstrated with objective elements that the infraction detected by the Customs was never configured at the expense of the company, integrating the information and supports that demonstrated the due compliance with the customs obligations to which the goods were affected by the return procedure carried out.
RESULT.
Based on the foregoing, the aforementioned Court, through its Second Chamber, resolved by judgment dated May 31, the nullity plain and simple, on grounds of the MERITS.
In addition, the argument of formal grievance, asserted against the Initial Act of the Administrative Procedure in Customs Matters, origin of the contested tax credit, was considered well-founded, since various essential formalities of said procedure had not been complied with.
With this successful result and by having an adequate defense, our client was able to eliminate the contingency that had been created in his charge, due to the determination of the tax credit.
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