Supreme Court allows separate assessment of equalization duty fee distinct from customs duties under Polish law.

The Supreme Court allowed the Minister of Justice's extraordinary revision request, overturning the Supreme Administrative Court's decision. The lower court had dismissed the customs authority's fee assessment because it was issued after the final customs clearance decision, citing a procedural defect. The Supreme Court ruled that the equalization duty fee is legally independent from customs duties and must be assessed separately, regardless of the timing relative to the customs clearance decision. Consequently, the case was remanded to the Supreme Administrative Court for a proper re-evaluation based on this legal distinction.