Failure to File a Claim Within the Prescribed Time Limit Without Justifiable Reasons Resulted in the Claim Being Returned
Filing a claim with the court without complying with the time limit established by Article 136(1) of the Administrative Procedural and Process-Related Code of the Republic of Kazakhstan (hereinafter, the “APPC”), and without justifiable reasons for missing that time limit, resulted in the claim being returned.
By a ruling dated 1 August 2023, the Specialized Interdistrict Administrative Court of Almaty returned the claim filed by T.B. against the Republican State Institution “Department of State Revenue for the City of Almaty,” seeking to have the notification of the results of the inspection of customs and other documents and/or information declared unlawful and annulled. The court referred to subparagraph 15) of paragraph 2 of Article 138 of the APPC, as restoration of the missed time limit for filing the claim had been denied (Case No. 7594-23-00-4/1361).
It was established that on 21 October 2022, the Department of State Revenue served the claimant with a notification concerning the commencement of an inspection of customs and other documents and information. On 7 November 2022, among other acts, the Department issued Decision No. 83 on making amendments and/or additions to the information specified in the customs declaration. On 17 November 2022, the said decision was delivered to the claimant through Kazpost JSC. However, the claimant did not file a claim with the court until 11 July 2023, that is, more than seven months later.
On similar grounds, the same court returned a claim filed by a limited liability partnership against the State Institution “State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan” and the Republican State Institution “Department of State Revenue for the City of Almaty,” seeking to have a notification demanding payment of outstanding customs duties declared unlawful.
The conclusions reached by the lower courts were also upheld during cassation proceedings (Case No. 6001-22-00-6ап/259).
Legal Framework
- The Constitution of the Republic of Kazakhstan dated 30 August 1995;
- The Administrative Procedural and Process-Related Code of the Republic of Kazakhstan (hereinafter, the “APPC”);
- The Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan” (hereinafter, the “Customs Regulation Code”);
- The Customs Code of the Eurasian Economic Union, ratified by Law No. 115-VI of the Republic of Kazakhstan dated 13 December 2017 (hereinafter, the “EAEU Customs Code”);
- Regulatory Resolution No. 7 of the Supreme Court of the Republic of Kazakhstan dated 29 November 2019, “On Certain Issues Concerning the Application of Customs Legislation by Courts”;
- The Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget” (the Tax Code);
- The Entrepreneurial Code of the Republic of Kazakhstan (hereinafter, the “Entrepreneurial Code”);
- The Code of the Republic of Kazakhstan on Administrative Offences (hereinafter, the “Code of Administrative Offences”);
- The Civil Procedure Code of the Republic of Kazakhstan (hereinafter, the “Civil Procedure Code”);
- The Treaty on the Eurasian Economic Union dated 29 May 2014 (hereinafter, the “EAEU Treaty”);
- Acts constituting the law of the EAEU (hereinafter, “international treaties and acts in the field of customs regulation”);
- Decision No. 42 of the Board of the Eurasian Economic Commission dated 27 March 2018, “On the Specifics of Conducting Customs Control of the Customs Value of Goods Imported into the Customs Territory of the Eurasian Economic Union.”
Abbreviations Used
Administrative Judicial Chamber of the Supreme Court – the Judicial Chamber for Administrative Cases of the Supreme Court of the Republic of Kazakhstan;
Administrative Judicial Chambers – the judicial chambers for administrative cases of regional courts and courts equated thereto;
Specialized Interdistrict Administrative Courts – specialized interdistrict administrative courts operating in the regions of the country;
SI – State Institution;
RSI – Republican State Institution;
SRC – State Revenue Committee;
DSR – Department of State Revenue;
USR – Управление государственных доходов (State Revenue Administration);
LLP – Limited Liability Partnership;
IE – Individual Entrepreneur.
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