III RN 178/01
AI generated
Supreme Court quashed customs court decision regarding vehicle customs value assessment using the last chance method.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court of Poland quashed the lower court's decision to uphold the customs authority's valuation of a used vehicle. The customs office rejected the buyer's invoice price due to its suspiciously low amount compared to the vehicle's actual technical value. The court found the customs authority's application of the 'last chance' method justified and correct based on the evidence presented.
Legislator headnote
AI generatedArt. 23 § 1, Art. 23 § 7, Art. 85 § 1 of the Customs Code; The customs authority may reject the declared transaction value and apply alternative valuation methods when the submitted documents are deemed unreliable or do not reflect the true value of the goods.
Keywords
AI generated
Customs Code valuation
transaction value rejection
last chance method
used vehicle assessment
customs duty liability
Cited Legislation
AI generatedart. 65 § 5 in conjunction with art. 70 and art. 65 § 4 point 2 of the Customs Code
art. 23 § 1 in conjunction with art. 85 § 1 of the Customs Code
art. 23 § 7 of the Customs Code
art. 29 § 1 of the Customs Code
art. 236 ust. 2 of the Constitution of the Republic of Poland
art. 393 § 1 of the Code of Civil Procedure
art. 236 ust. 2 Konstytucji