The client submitted a customs declaration of imported goods to the customs authority.
After reviewing the customs declaration and other submitted documents, the customs authority decided to adjust the customs value of the goods, which was justified by the absence of all the necessary documents confirming the customs value and the lack of objective information confirming the numerical values of the components of the customs value.
Subsequently, the customs authority determined the customs value of the imported goods using the reserve method.
The lawyer of our Bureau appealed the decision of the tax authority in court.
As a result of the court proceedings, the decision of the customs authority was declared unlawful and cancelled, and the expenses for legal assistance were recovered.
The Court of Appeal upheld the decision of the first instance court.
The Supreme Court dismissed the tax authority’s request to initiate cassation proceedings.
