Legislator Case Law & Legislation
004935 AI generated

Portuguese customs court dismisses appeal against order declaring goods domestic due to proven origin.

Case Number 004935
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court upheld the customs officer's order declaring the contested goods as domestic rather than foreign. The appellant, a customs official, challenged the decision based on initial suspicions of clandestine importation of foreign merchandise. The court ruled that the evidence conclusively proved the goods' national origin, rendering the suspicion of foreign importation invalid and the original order legally sound.

Legislator headnote

Official

DELITO ADUANEIRO MERCADORIA EM CIRCULAÇÃO DESPACHO DE NÃO INDICIAÇÃO

Keywords

AI generated
customs declaration national origin clandestine import administrative appeal goods classification

Cited Legislation

AI generated
Art. 103.º do Código Aduaneiro
Art. 104.º do Código Aduaneiro

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Full text

[AREA TEMATICA 1] DIR ADUAN. DIR PROC ADUAN CONT. [1ª PAG. DE PUBLICACAO DO ACORDAO] 238 [ANO DA PUBLICACAO] 73 [APENDICE] DG [DATA DO APENDICE] 03/05/1975 [Nº CONVENCIONAL] JSTA00016046 [Nº DO DOCUMENTO] SA419730619004935 [OBJECTO] DESP. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] CORREIA , ANTONIO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DA853DBB360EBD65802568FC00372A25?OpenDocument

SUMÁRIO

E de manter o despacho que julgou insubsistente um auto de noticia levantado por suspeitas de que se pretendia introduzir clandestinamente no Pais mercadoria de origem estrangeira, por se ter provado que tal mercadoria e nacional.