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004801 AI generated

Portuguese customs court dismisses appeal when failure to hear the seller constitutes a procedural nullity under Article 70.1 of the Customs Contencioso Code.

Case Number 004801
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal filed by Carlos Silva against the National Treasury regarding seized goods. The court found that the seller of the merchandise was never summoned for a hearing, a fact that rendered the administrative procedure null under Article 70, paragraph 1, of the Customs Contencioso Code. Consequently, the appeal was rejected because the absence of this mandatory hearing violated the due process requirements essential for the validity of the seizure proceedings.

Legislator headnote

Official

CONTENCIOSO ADUANEIRO VENDA DE MERCADORIA APREENDIDA DILIGENCIA ESSENCIAL A DESCOBERTA DA VERDADE AUDIENCIA NULIDADE PROCESSUAL

Keywords

AI generated
Customs Contencioso Code procedural nullity mandatory hearing requirement seller of seized goods administrative due process

Cited Legislation

AI generated
Art. 70, n. 1 of the Customs Contencioso Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - INSTRUÇÃO / PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART70 N1 PAR1 ART71. [1ª PAG. DE PUBLICACAO DO ACORDAO] 81 [ANO DA PUBLICACAO] 73 [APENDICE] DG [DATA DO APENDICE] 03/05/1975 [Nº CONVENCIONAL] JSTA00016003 [Nº DO DOCUMENTO] SA219730403004801 [OBJECTO] SENT AUDITORIA FISCAL LISBOA. [PRIVACIDADE] 01 [RECORRENTE] SILVA , CARLOS [RECORRIDO 1] FAZENDA NACIONAL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/0CBBC52F958270F0802568FC003729ED?OpenDocument

SUMÁRIO

A falta de audiencia da pessoa que vendeu ao arguido as mercadorias apreendidas por serem consideradas em infracção fiscal constitui a nulidade prevista no artigo 70, n. 1, do Contencioso Aduaneiro.