Administrative court dismisses appeal against tax authority regarding illegal detention of goods without judicial warrant.

The Supreme Administrative Court dismissed the appellant's appeal against the tax authority's decision to detain goods. The authority argued that immediate seizure was necessary to prevent asset dissipation, while the appellant contended the lack of a prior judicial warrant violated constitutional due process rights. The court ruled that without specific statutory authorization for warrantless seizure in this context, the administrative act was procedurally flawed and thus invalid.