PROBLEMATIC.
Our client with a program authorized by the Ministry of Economy (IMMEX), presented to the Automated Selection Mechanism of the Tijuana Customs, the export pedimento with code RT, which covered 5,583 pieces of metal handles and, for which, customs recognition corresponded.
Now, from the results obtained in the Customs Recognition, the personnel assigned to the Tijuana Customs, drew up the Act of Initiation of Administrative Procedure in Customs Matters, since in their opinion they considered the cause of precautionary seizure provided for in numeral 151 section IV of the Customs Law updated and for the infractions provided for in sections I and X of article 176 of said customs ordinance were committed, since presumably merchandise was detected exceeding that declared by more than 10%.
It is the case that, prior to the corresponding procedural stages, the Tijuana Customs of the then General Administration of Customs of the Tax Administration Service, by means of a final resolution, determined a tax credit to our client in a total amount of $11,***,***.00 pesos (figures in millions, expressed with *** for confidentiality of information), for customs processing fee, updating, surcharges and fines for violations of the Tax Code and the Customs Law.
ACTIONS AND STRATEGIES IMPLEMENTED BY OUR FIRM.
Considering that the acts of authority were carried out illegally, the legal area of St Stratego, on behalf of the client, filed a contentious administrative trial before the Federal Court of Administrative Justice, through which the nullity of the determining resolution was demanded, since it was considered, among other things, that the assumption of surplus of merchandise sanctioned by the authority was not accredited, as well as that the resolution issued was notified outside the period of four months provided for this purpose in Article 153 of the Customs Law.
RESULT.
In view of the foregoing, the Superior Chamber of the Federal Court of Administrative Justice declared the arguments made in the initial brief to be well-founded, and therefore decided to declare the nullity of the contested resolution, since it had been demonstrated that the contested resolution was issued by the defendant authorities.
Likewise, the Administrative Chamber recognized the subjective right of our client to a refund with respect to the contested tax credit, together with its corresponding updates and interest, since it was paid improperly.
As a firm, at ST STRATEGO, our high expertise in Legal Defense in Tax and Customs matters, allows us to have an incomparable scope of strategies that translate into true solutions for our clients.
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