For such a satisfactory result, among other arguments, the action sponsored by our office. (DB Tesser Law Firm)) Its purpose was to reject the disrespect shown to the taxpayer, since the Public Administration did not grant the individual their right to defense through the opening of a Special Customs Control Procedure (Normative Instruction No. 1,169/2011).
Thus, regardless of the issuance of the infraction notice, the release of the goods upon provision of a guarantee was deemed fully admissible, stating:“I GRANT the preliminary injunction to order the defendant to clear the goods indicated in the Notice of Violation No. (...) through customs, by providing a guarantee for the full amount, which must be returned to the plaintiff if the objection is upheld.
Decision commented by Fabricio Norat, Lawyer. Areas of Expertise: Customs Law, Tax Law. Bar Association Number: 431.023.
