Customs duty imposed upheld; Art. 48 Customs Law inapplicable as Art. 46a presumption applies outside customs office.

The Supreme Court dismissed Stanisław G.'s appeal against a customs decision imposing duties on goods lacking official import documents. The court found that while the goods were seized outside the customs office, the specific legal presumption under Article 46a of the Customs Law applied because the defendant failed to prove legal acquisition. Consequently, the court ruled that Article 48 of the Customs Law, which governs inspections at the customs office, was inapplicable to this situation.