Portuguese court dismisses exceptional review appeal against tax authority regarding customs valuation disputes.

The Supreme Administrative Court unanimously rejected the exceptional review appeal filed by A... S.A. against the tax authority's decision on customs valuation. The appellant argued that the valuation methodology violated procedural rights and exceeded statutory limits, while the authority maintained the assessment was legally sound. The court ruled the appeal inadmissible because the specific grounds raised did not meet the strict criteria for exceptional review under Portuguese administrative law.