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005015 AI generated

Customs officer's classification error based on prevailing doctrine is not punishable negligence.

Case Number 005015
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the fiscal prosecution against a customs officer who misclassified goods. The officer relied on the prevailing technical-aduaneiro doctrine at the time of issuing the dispatch declaration. The court ruled that such reliance on established judicial doctrine negates the element of negligence required for criminal liability.

Legislator headnote

Official

TRANSGRESSÃO FISCAL ERRO DE CLASSIFICAÇÃO PAUTAL ERRO DESCULPAVEL DESPACHANTE OFICIAL

Keywords

AI generated
customs classification error negligence in customs prevailing judicial doctrine fiscal prosecution dismissal technical-aduaneiro doctrine

Cited Legislation

AI generated
Art. 96 and its paragraphs of the Customs Reform
Art. 244 and 245 of the Customs Code
Art. 44, item 7 of the Penal Code
DL 291/74 of June 27, 1974

Cited Case Law

AI generated
Cavaleiro de Ferreira, Curso de Processo Penal VII, p. 41

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CP886 ART44 N7. RGA41 ART244 ART245. DL 291/74 DE 1974/06/27. [1ª PAG. DE PUBLICACAO DO ACORDAO] 91 [ANO DA PUBLICACAO] 75 [APENDICE] DG [DATA DO APENDICE] 04/29/1976 [Nº CONVENCIONAL] JSTA00014002 [Nº DO DOCUMENTO] SA219750305005015 [OBJECTO] DESP. [PRIVACIDADE] 01 [RECORRENTE] TEIXEIRA , ANTONIO [RECORRIDO 1] LUZ , ANTONIO [REFERENCIA PUBLICACAO 1] AD N169 ANOXV PAG93 [REFERENCIA A DOUTRINA] CAVALEIRO DE FERREIRA CURSO DE PROCESSO PENAL VII PAG41. [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/895A9A55CC9994C7802568FC003711CD?OpenDocument

SUMÁRIO

Não e imputavel, mesmo a titulo de negligencia, a transgressão prevista e punida no artigo 96 e seus paragrafos da Reforma Aduaneira ao despachante que classificou a mercadoria de harmonia com a doutrina dos tribunais tecnico-aduaneiros vigente, segundo o seu conhecimento, a data em que exarou a "declaração" no respectivo bilhete de despacho.