III RN 122/02 AI generated

Supreme Court allows customs duty appeal, ruling original Form A certificate was timely filed despite later doubts.

Case Number III RN 122/02

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 2003-10-03

Outcome Allowed / Granted

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland allowed Hanna P.'s extraordinary review appeal against a customs decision denying preferential duty rates. The court found that the original Form A certificate was submitted on the correct date, and the later retrospective certificate served as proof of its authenticity. Consequently, the lower court's refusal to recognize the timely filing was deemed a violation of administrative law principles.

Legislator headnote

AI generated

Art. 7, Art. 8, Art. 80 of the Administrative Procedure Code; Art. 236 ust. 2 of the Constitution; Art. 393 § 1 of the Civil Procedure Code: The administrative body must substantively review the case and cannot arbitrarily reject evidence submitted to prove the timeliness of a document required for preferential treatment.

Keywords

AI generated

extraordinary review appeal customs duty rates origin certificate timeliness administrative procedure code preferential tariff treatment

Cited Legislation

AI generated

Art. 7 of the Administrative Procedure Code

Art. 8 of the Administrative Procedure Code

Art. 80 of the Administrative Procedure Code

Art. 236 ust. 2 of the Constitution of the Republic of Poland

Art. 393 § 1 of the Civil Procedure Code

art. 145 § 1 pkt 5 k.p

art. 328 § 2 k.p.c

art. 80 k.p

art. 8 k.p

art. 236 ust. 2 Konstytucji

Supreme Court allows customs duty appeal, ruling original Form A certificate was timely filed despite later doubts.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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