Supreme Court dismisses extraordinary review, ruling customs duty exemption applies only to gratuitous gifts, not purchased goods funded by donations.

The Supreme Court of Poland dismissed an extraordinary review against a customs authority decision denying duty-free treatment for imported cars purchased with donated funds. The Fundation argued that the customs law exempting foreign donations from duties should cover these vehicles, while the court held the exemption strictly applies to gratuitous transfers. The court rejected the claim that the state's organs were wrongly perceived by foreign entities, ruling that the statutory language clearly limited the exemption to non-paid acquisitions.