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 moral” had carried out an “undervaluation” of the merchandise to be imported, considering updated the case of precautionary seizure provided for in numeral 151 first paragraph section VII 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 merchandise subject to the import procedure, which consisted of 55,000 kilos of pine wood.
ACTIONS AND STRATEGIES IMPLEMENTED BY ST STRATEGO
In order to implement the most appropriate defense strategies within the Administrative Procedure in Customs Matters, our group of specialists immediately proceeded to carry out a thorough analysis and comprehensive evaluation of the information related to the case.
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 value declared in the Import Declaration processed on behalf of the “Corporate Taxpayer” is the one that effectively corresponds to the value stated as the price agreed upon for the sale in the respective commercial invoice and in accordance with the provisions of Article 64 of the Customs Law, it must prevail.
In this sense, the appropriate evidence was offered and exhibited within the Administrative Instance to fully disprove the assumption of undervaluation for which it proceeded to the precautionary seizure of the merchandise and an 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 fundamentally determined to absolve “the taxpayer moral” of the alleged infractions in its charge of undervaluation and proceeded to authorize in its favor the release of the seized goods, indicating in the decisive resolution the following:
“… EVALUATION OF EVIDENCE
“Therefore, since it has been proven that the amount declared in the invoice […..] of date [….], was the one actually paid, for the considerations stated above, the irregularity determined in terms of article 151, section VII for the merchandise declared in the definitive import declaration number […] with code […] with date of entry […….], and date of payment [….], processed by the Customs Agent [….], for its principal…”
“… RESOLUTION POINTS
First.- It is appropriate to return the merchandise consisting of: 55,000 kilos of pine wood, to […] in his capacity as legal representative of [….], in his capacity as importer of the aforementioned merchandise, which has a period of 2 months from the day following the day on which the notification of this document takes effect…”
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.
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