III RN 218/00
AI generated
Supreme Court dismisses customs decision change request as final customs clearance decision lacks statutory basis for modification.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the company's extraordinary review appeal regarding a customs authority's refusal to extend a temporary import clearance deadline. The court held that the final customs clearance decision establishing the return term lacks statutory grounds for modification under the Customs Code. Consequently, the court declared the administrative proceedings inadmissible and remanded the case for closure.
Legislator headnote
AI generatedArt. 155 KPA; Art. 68 ust. 1 Kc: A final customs clearance decision establishing a return term cannot be modified upon request because no specific statutory provision authorizes such changes, preserving the principle of legal certainty.
Keywords
AI generated
final customs clearance decision
modification of administrative act
extraordinary review appeal
principle of legal certainty
customs return term
Cited Legislation
AI generatedArt. 155 KPA
Art. 68 ust. 1 Kc
Art. 105 § 1 KPA
Art. 163 KPA
Art. 68 ust. 2 Kc
Art. 68 ust. 3 Kc
Art. 20 Kc
Art. 19 ust. 1 Kc
Art. 19 ust. 3 Kc