{"id":2116,"date":"2020-08-12T11:45:26","date_gmt":"2020-08-12T14:45:26","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/decisao-favoravel-ocultacao-de-real-adquirente-liberacao-de-mercadorias-mediante-garantia\/"},"modified":"2026-05-26T13:52:52","modified_gmt":"2026-05-26T16:52:52","slug":"favorable-decision-regarding-the-concealment-of-the-true-buyer-release-of-goods-subject-to-guarantee","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/decisao-favoravel-ocultacao-de-real-adquirente-liberacao-de-mercadorias-mediante-garantia\/","title":{"rendered":"Favorable Decision: Concealment of True Buyer \u2013 Release of Goods Subject to Guarantee"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2116\" class=\"elementor elementor-2116\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49f56447 e-flex e-con-boxed e-con e-parent\" data-id=\"49f56447\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c257971 elementor-widget elementor-widget-text-editor\" data-id=\"c257971\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>For such a satisfactory result, among other arguments, the action sponsored by our office. <em><strong>(DB Tesser Law Firm)<\/strong><\/em><strong>)<\/strong> 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).<\/p>\n<p>\u00a0<\/p>\n\n<p>Thus, regardless of the issuance of the infraction notice, the release of the goods upon provision of a guarantee was deemed fully admissible, stating:\u201c<strong>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.<\/strong><\/p>\n<p>\u00a0<\/p>\n\n<p>Decision commented by <strong>Fabricio Norat, <\/strong><em>Lawyer. Areas of Expertise: Customs Law, Tax Law. Bar Association Number: <\/em>431.023.<\/p>\n<p>\u00a0<\/p>\n\n<p><strong><a href=\"https:\/\/dbtesser.com.br\/en\/#contato\">For more information, contact our team! <\/a><\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Para tal resultado satisfat\u00f3rio, dentre outros argumentos, a a\u00e7\u00e3o patrocinada por nosso escrit\u00f3rio (DB Tesser Sociedade de Advogados) teve por objeto recha\u00e7ar o desrespeito ao contribuinte, vez que a Administra\u00e7\u00e3o P\u00fablica n\u00e3o conferiu ao particular seu direito de defesa, mediante abertura de Procedimento Especial de Controle Aduaneiro\u00a0 (Instru\u00e7\u00e3o Normativa n\u00b0 1.169\/ 2011). \u00a0 Assim, independentemente [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2330,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[37,39,56,61,116,118,165,170,178,182,186,187,236,256,277,320,327,343,416,507],"class_list":["post-2116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisoes","tag-aduana","tag-aduaneiro","tag-atacadista","tag-auto-de-infracao","tag-comercio-exterior","tag-comercio-internacional","tag-desembaraco-aduaneiro","tag-despachos-de-importacao","tag-direito-aduaneiro","tag-direito-tributario","tag-distribuidora","tag-distribuidora-atacadista","tag-fiscalizacao-aduaneira","tag-importacao-2","tag-importadora","tag-liberacao-de-mercadorias","tag-lojista","tag-mercadoria-importada","tag-produtos-importados","tag-varejo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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