In a recent decision issued by the 6th Federal Court of Curitiba/PR, the release of goods described as TV BOX was authorized, given the lack of valid justification for the administrative act that retained the goods.

This is because the Tax Authority was unable to demonstrate whether the import was prohibited or whether the import license was forbidden and/or suspended, which constitutes a clear absence of subsumption of the facts to the rule, since the goods were imported under the aegis of product homologation by ANATEL.

Thus, in accordance with the principles governing administrative acts, the goods were released upon provision of a guarantee equal to the customs value of the goods.

Therefore, it is essential to have a specialized team involved in each specific case in order to guarantee the legal security of imports, given the blatant illegalities perpetrated by the tax authorities.

For more information, contact our team!

Decision commented on by Juliana Perpétuo, Lawyer, graduated in Law in 2003 from FMU/SP, OAB/SP nº 242.614