III RN 110/97
AI generated
Supreme Court dismissed extraordinary review regarding customs duty assessment for goods declared by the declarant.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by Mark P. against a customs authority decision. The court found that as the declarant of goods in his own warehouse, Mark P. was the proper party to initiate export proceedings under the Customs Act. Consequently, the authority correctly identified him as the subject liable for customs duties when he failed to deliver the goods.
Legislator headnote
AI generatedArt. 2 pkt 6, art. 45 ust. 5, art. 82 ust. 1 ustawy Prawo celn; The declarant of goods in their own warehouse is a party to customs proceedings and liable for duties if they fail to deliver the goods for export.
Keywords
AI generated
customs declaration
export procedure
customs duty liability
warehouse declarant
extraordinary review
customs act
party to proceedings
Cited Legislation
AI generatedart. 2 pkt 6, art. 45 ust. 5 i art. 82 ust. 1 ustawy z dnia 29 grudnia 1989 r. - Prawo celn
art. 157 § 1, art. 158 § 1 w związku z art. 156 Kodeksu postępowania administracyjnego
art. 23 ust. 2, art. 42 w związku z art. 70 ust. 2 pkt 3 ustawy z dnia 28 grudnia 1989 - Prawo celn
§ 20 2 rozporządzenia Ministra Współpracy Gospodarczej z Zagranicą z dnia 22 sierpnia 1990 r. w sprawie dozoru i kontroli celnej oraz poboru opłat