Supreme Court allows administrative retrial for customs duty based on new facts existing at decision time but unknown to the authority.

The Supreme Court of Poland ordered a retrial of the customs duty case against the importer, overturning the lower court's dismissal. The importer had declared fuel oil with a low sulfur content, but subsequent analysis revealed the product actually required a higher duty rate. The court held that the discovery of these new factual circumstances, which existed when the original decision was made but were unknown to the customs authority, constituted a valid ground for retrial under Article 145 § 1 point 5 of the Administrative Procedure Code. Consequently, the case was remanded to the Lublin administrative court for a new decision on the correct duty assessment.