Supreme Court rules customs decision invalidity requires strict interpretation of Art. 156 § 1 KPA excluding fault or good faith.

The Supreme Court dismissed the extraordinary review against the General Customs Office's decision to declare a customs duty assessment invalid. The court held that Article 156 § 1 of the Customs Procedure Act must be interpreted strictly, meaning only specific statutory grounds like legal error apply, while the importer's fault, good faith, or diligence are irrelevant to the invalidity ruling. Consequently, the court rejected arguments regarding the importer's duty of care or the specific tariff rate used, emphasizing that such factors only matter for potential compensation claims.