Customs disclosure of vehicle assembly constitutes new facts under Art. 145 § 1 KPA, but does not overturn final customs decisions.

The Supreme Court dismissed the extraordinary review against the Naczelnik Administracyjny's decision to uphold the customs authority's ruling. The importer argued that customs officials later revealing the assembly of a complete vehicle from previously declared parts constituted new facts warranting a retrial under Article 145 § 1(5) of the Administrative Procedure Code. The court rejected this, holding that post-decision assembly and registration are not new facts but rather facts existing at the time of the original customs clearance, thus failing to meet the statutory threshold for reopening the case.