Customs law does not authorize customs authorities to issue a separate decision solely for determining customs value.

The Supreme Court dismissed the extraordinary review of the Minister of Justice regarding a customs authority's determination of customs value. The importer argued that the customs office exceeded its authority by issuing a separate decision to set value without assessing duties, while the Ministry contended such decisions are necessary for tax administration. The court ruled that customs law does not provide a legal basis for a standalone decision on value, as value determination is a material-technical prerequisite for duty assessment, not a distinct administrative act.