In a recent decision issued by the Honorable Federal Regional Court of the 1st Region, on December 9, 2022, the Judiciary granted the requested urgent relief to order the immediate release of beverages seized in an operation launched by the Division of Surveillance and Repression of Smuggling and Customs Evasion (DIREP) of the 8th Fiscal Region of the Federal Revenue Service of Brazil.
According to the Retention, Sealing and Notification Notice, the Federal Revenue Service retained 1,670 (one thousand six hundred and seventy) packages of beverages of foreign origin, because they were allegedly labeled in violation of current legislation, a fact that would render their tax situation irregular.
After carrying out the investigation, the Administration failed to provide individual details of the items retained, even after requiring the company to prove the legal entry of the goods into the country or their regular transit through national territory, within the short period of 24 (twenty-four) hours.
The company, in turn, presented a vast collection of accounting and tax documentation to prove the regularity of the seized goods, although the uncertainty compromised the exercise of the right to a fair hearing and full defense, since the lack of itemization of the goods did not allow for the accurate gathering of the documents necessary for tax clarification.
In the absence of any statement or document from the Authority within the time stipulated by current legislation, the presence of the requirements for granting the preliminary injunction was clear, which is why, especially given the imminent risk to the company's financial health, as well as the high risk of the goods spoiling due to their storage in an unsuitable environment, the Federal Judge in charge ordered the immediate release of the products.
Finally, it is demonstrated that the support of a specialized legal team is essential to provide the necessary assistance for the regular conduct of business activities, free from any illegal imposition or conduct that may be adopted by the Administration, because, even if they seek to maintain their functions properly – in accordance with current legislation – they remain subject to the arbitrary actions of the Inspection.
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Decision commented on by Gian Lucca Jorri, Lawyer, graduated in Law in 2016 from the Catholic University of Santos / SP., Specialist in Customs and Tax Law.
OAB/SP No. 404.759
