Customs duty assessment after two years dismissed; lex specialis overrides general administrative law statute of limitations.

The Supreme Court dismissed the extraordinary review against the General Customs Office's decision to uphold a customs duty assessment made after two years. The plaintiffs argued that the general administrative law statute of limitations should apply, but the court held that the Customs Act is lex specialis. Consequently, the court ruled that the customs authority was only obligated to confirm the prior decision's violation without altering the underlying duty assessment.