Administrative court dismisses appeal against tax authority's correction of a material error in a customs decision.

The Supreme Administrative Court dismissed the appellant's appeal against the tax authority's decision to correct a material error in a prior customs ruling. The appellant argued that the correction violated procedural guarantees and altered the legal basis of the original penalty without sufficient justification. The court held that administrative bodies possess the inherent power to rectify clerical mistakes that do not affect the substantive rights of the parties, provided the correction is motivated and timely.