APPEALING DECISIONS OF CUSTOMS AUTHORITIES ABOUT CORRECTING CUSTOM COST OF GOODS: ANALYSIS OF THE JUDICIAL PRACTICE OF THE SUPREME COURT
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2018, Vol 52, Issue 2
Abstract
The article is devoted to urgent questions of appealing decisions about correcting custom cost of goods. During the research, on the basis of analysis of the court practice of Supreme Court, were investigated main problems which appear during the revision of custom cost formation. In particular the most popular foundations which are the basis for custom officials which revise custom cost formation were found out, and also were found main mistakes during the custom legalizing of goods according to claimed by declarant cost. In the article are offered ways of solving the problem of not reasonable decisions about correcting custom cost of goods, that will allow to decrease court claims concerning this issue.
Authors and Affiliations
Ю. Ю. Рак
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