Administrative court dismisses tax appeal regarding customs duties on imported goods due to procedural defects.

The Administrative Court of the Republic of Portugal dismissed the taxpayer's appeal against a customs authority decision. The taxpayer argued that the authority failed to properly calculate import duties and ignored specific exemptions, while the authority maintained strict adherence to statutory valuation rules. The court ruled that the appeal was inadmissible because the taxpayer did not exhaust the required administrative review procedures before seeking judicial relief.