Supreme Court dismissed extraordinary review for lack of serious legal violation regarding customs duty assessment.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by the Minister of Justice against the Supreme Administrative Court's decision. The customs authority had revoked a previous ruling and reassessed duties after discovering discrepancies between invoice amounts and actual bank transfers versus cash payments. The court held that the lower court correctly ordered a supplementary investigation to verify the importer's claims before making a final judgment, thus preventing a premature substantive ruling.
Legislator headnote
AI generatedArt. 22 ust. 1 pkt 1 i ust. 2 pkt 3 ustawy o NSA; Art. 80 KPA; Art. 11 pkt 2 Protokołu nr 6 do UE: An extraordinary review is inadmissible when the administrative court's decision to order a supplementary investigation for fact-finding does not constitute a serious violation of law.