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III ARN 31/94 AI generated

Supreme Court dismissed extraordinary review for obvious customs tariff error not constituting gross legal violation.

Case Number III ARN 31/94
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the extraordinary review against the Naczelný Sąd Administracyjny's decision to reject the company's appeal. The company argued that a customs officer's obvious tariff classification error caused irreparable financial harm, while the lower court held that such errors do not constitute a gross violation of law warranting annulment. The Supreme Court agreed, ruling that obvious administrative mistakes do not justify overturning decisions and that the company failed to meet the strict threshold for extraordinary review.

Legislator headnote

AI generated

Art. 156 § 1 pkt 2 k.p.a.; Art. 421 § 1, 2 k.p.c.: An obvious error in administrative decision-making does not constitute a gross violation of law sufficient to annul the decision, and the principle of good faith does not protect parties from clear legal mistakes by state organs.

Keywords

AI generated
extraordinary review gross violation of law customs tariff error administrative annulment principle of good faith legal certainty state organ liability

Cited Legislation

AI generated
Art. 156 § 1 pkt 2 k.p.a.
Art. 421 § 1 k.p.c.
Art. 421 § 2 k.p.c.
Art. 368 pkt 1 k.p.c.
Art. 160 k.p.a.
art. 156 § 1 pkt 2 k.p
art. 207 § 5 k.p
art. 368 pkt 1 k.p.c
art. 156 § 1 k.p
art. 210 k.p

Cited Case Law

AI generated
III ARN 56/93

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