III RN 138/00
AI generated
Customs court rules importer liable for goods loss under warehouse procedure via risk liability principle.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court reversed the lower court's decision, ruling that the importer is liable for customs debt arising from stolen goods in a customs warehouse. The court held that utilizing the warehouse procedure creates a statutory risk liability for the importer, distinct from other debtors. Consequently, the court found the importer responsible for the loss and upheld the customs authority's claim against them.
Legislator headnote
AI generatedArt. 211 § 1, Art. 211 § 3 pkt 4 Kodeksu celnego; Utilizing a customs warehouse procedure subjects the importer to risk liability for goods removed from custody, making them liable for resulting customs debts.
Keywords
AI generated
customs warehouse procedure
risk liability principle
customs debt liability
goods removal from custody
importer statutory obligation
Cited Legislation
AI generatedArt. 211 § 1 Kodeksu celnego
Art. 211 § 3 pkt 4 Kodeksu celnego
Art. 3 § 1 pkt 2 Kodeksu celnego
Art. 89 § 1 pkt 2 Kodeksu celnego
Art. 102 Kodeksu celnego
Art. 109 Kodeksu celnego
Art. 221 Kodeksu celnego
Art. 104 § 2 Kodeksu celnego
Art. 207 Ordynacji podatkowej