The inaction of the customs authority to return security for payment of customs duties and taxes to the declarant is subject to judicial challenge.
The partnership appealed against the inaction of the customs authority to return the security for the payment of customs duties and taxes, arguing that it had repeatedly requested the return of the security amount to the customs authority, which did not return the money and did not provide a reasoned refusal to refund the money. The Economic Court of the Kyzylorda region terminated the proceedings in the case, considering that the case was not subject to consideration in civil proceedings. The reasoning part of the ruling states that the partnership does not dispute the decision, action or omission of the customs authority. It is explained that in order to refund the security amount to the partnership, it is necessary to contact the customs authority after collecting the necessary documents.
Meanwhile, it follows from the statement of the partnership that it has repeatedly applied to the customs authority, which does not give any response, that is, it is inactive. Consequently, the partnership, in fact, appealed against the inaction of the customs authority. The partnership's statement was subject to clarification during the pre-trial preparation and substantive resolution, depending on the evidence presented and examined.
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