Supreme Court allows appeal by extending deadline to next working day if it falls on a statutory holiday.

The Supreme Court of Poland overturned a lower administrative court's dismissal of a customs duty refund appeal filed after the statutory deadline. The appellant argued that the deadline expired on a day declared a general holiday by government regulation, during which postal offices were closed. The Court held that since the law intended to guarantee procedural rights without forcing parties to act on days they are legally exempt from work, the deadline must be extended to the next working day.