The acts of desk customs inspection and on-site customs inspection are not subject to dispute.
Acts of on-site customs inspection and on-site customs inspection are not subject to challenge in accordance with Chapter 29 of the CPC, since in case of violations of customs legislation, the requirement to eliminate them is indicated respectively in the notification of elimination of violations and notification of the results of the inspection, which are subject to judicial challenge, the Partnership has appealed in court the act of on-site customs inspection and notification of elimination of violations. By the ruling of the Astana Economic Court, the proceedings in the case concerning the challenge of the act of desk inspection were terminated on the basis of subparagraph 1) of Article 277 of the CPC due to the fact that the dispute in this part is not subject to consideration in civil proceedings. The ruling has not been appealed on appeal. The position of the economic court corresponds to the customs legislation and the provisions of part 1 of Article 293 of the CPC, since the act of desk customs inspection only reflects the identified violations of customs legislation, and the requirement to eliminate them is contained in the notification, the failure of which within the prescribed period will entail negative legal consequences for the partnership. Therefore, only notification of the elimination of violations based on the results of a desk customs inspection is subject to judicial challenge in accordance with Chapter 29 of the CPC. A similar approach should be applied to the on-site customs inspection report, regardless of its content. Based on the results of the generalization conducted in December 2013, in accordance with the customs legislation in force at that time, the position was formulated according to which the customs inspection act is subject to challenge if the participant in the foreign economic activity does not agree with its conclusions, which did not entail the accrual of customs duties, taxes and penalties, but affect his rights and obligations.
The innovations of the national customs legislation, which entered into force on January 1, 2016, exclude the appeal of the act of on-site customs inspection, since in case of violations of customs legislation that did not affect the obligations of the participant in foreign economic activity to pay customs duties and taxes, the notification of the results of the inspection indicates the requirement to eliminate such violations (subparagraph 11) of paragraph 3 of the Article 221-2 of the Code "On Customs Affairs in the Republic of Kazakhstan"). The notification of the inspection results is subject to judicial challenge.
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