Protected in court the client’s interests amounting to RUB 1.7 billion
The practice represented the client who had imported an aeroplane into the EAEU. The customs representative placed the aeroplane under the customs procedure of temporary import using the simplified procedure with full release from import customs duties and VAT for 30 days. Before this term expired, the aeroplane had been exported, but no application was filed to terminate the temporary import by the re-export. The customs authority found this out only a year later and not only imposed administrative liability on the company, but also demanded that import customs payments be made and default interest paid in the amount of RUB 1.7 billion. The customs office filed with the court a claim to recover the customs payments and the default interest out of the cost of the aeroplane.
Our lawyers’ tasks included appealing in court the “Notification about the amounts of customs payments which have not been paid by the established deadline” and the “Decision to levy execution”, as well as representing the client in court regarding the recovery of customs payments out of the cost of the aeroplane. The trial court and the court of appeal refused to uphold the company's claims. The cassation court set aside these judicial acts and referred the case to be reconsidered. During the new consideration, courts of three levels dismissed the company's claims. The Judicial Board for Economic Disputes of the Russian Supreme Court set aside these judicial acts and referred the case to be reconsidered.
The Supreme Court has expressed a position that the Notification and the Decision being appealed are formally in line with the requirements of legal provisions, but contradict the economic grounds for the collection of import customs payments. The Supreme Court’s position is based on the interpretation of legislation based on the purposes of legal regulation. This approach provides those who are safeguarding rights with wider opportunities for building their own legal defence.