III RN 12/99
AI generated
Court dismissed customs importer's appeal, ruling they must know laws and exercise due care despite administrative duty to inform.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the importer's extraordinary review appeal against a customs decision regarding duty assessment. The importer argued that the customs authority failed to inform them of facts affecting their rights, violating administrative procedure rules. However, the court found the importer knew of the transport accident via fax but failed to report it or request an inspection, constituting abuse of law and a failure to exercise due care as a professional business entity.
Legislator headnote
AI generatedArt. 9 KPA; Art. 1, 2 of the Business Activity Act: The obligation of the administrative body to inform parties does not exempt a professional business operator from the duty to know legal provisions and exercise due diligence in conducting business.
Keywords
AI generated
abuse of law
due diligence
customs procedure
professional business activity
administrative duty to inform
Cited Legislation
AI generatedArt. 9 KPA
Art. 1 ust. 1 ustawy z dnia 23 grudnia 1988 r. o działalności gospodarczej
Art. 2 ust. 1 ustawy z dnia 23 grudnia 1988 r. o działalności gospodarczej
Art. 236 ust. 2 Konstytucji Rzeczypospolitej Polskiej
Art. 393 § 15 KPC
art. 236 ust. 2 Konstytucji