License agreement concluded after customs clearance does not constitute new evidence under Art. 145 § 1 pkt 5 KPA.

The Supreme Court dismissed the extraordinary review of the Customs Office's decision to increase duties based on a license agreement signed after the final customs clearance. The importer argued that the agreement, which imposed retroactive royalty obligations, constituted new evidence under Article 145 § 1 point 5 of the Administrative Procedure Code. The court ruled that since the obligation to pay royalties did not legally exist on the day of clearance, the subsequent contract could not serve as new evidence to alter the duty assessment.