Having seen the files: «Biotay SA c/ EN – DGA – resol. 1529/08 178/09 s/ General Directorate of Customs».
Considering:
That the issues raised have been adequately considered in the opinion of the Public Prosecutor, the grounds of which are shared by the Court, and to which it is appropriate to refer for the sake of brevity. This, without prejudice to the fact that at the appropriate procedural stage the amount of the credit corresponding to the undue payment made in each import clearance must be verified, in the understanding that cases whose amounts are lower than that established in decree 1647/2009 are excluded from the consolidation regime, with respect to which, for the purposes of collecting the recognized credit, the criteria of the precedent "ADM Argentina SA" (Rulings: 335:16), cited in the aforementioned opinion, must be followed.
Therefore, in accordance with the ruling of the Public Prosecutor, the extraordinary appeal is formally declared admissible and the appealed judgment is revoked with the implications arising from this ruling. Costs in order in light of the complexity of the issues examined and the manner in which it is decided. Notify and forward the files to the court of origin so that a new ruling may be issued by whomever is appropriate in accordance with the rulings herein.
Juan Carlos Maqueda
RICARDO LUIS LOREN Inl
E, RAULZAFFARONI
-2-
B. 198. XLVIII.
Biotay SA on EN – DGA – resol. 1529/08 178109 yes
General Directorate of Customs.
Extraordinary appeal filed by the National Customs Office (General Directorate of Customs), represented by Dr. Emmanuel Antonio Fernández Maglio.
Transfer answered by Biotay SA, represented by Dr. Ricardo Martín Pereyra.
Court of origin: Chamber II of the National Chamber of Appeals in Federal Administrative Litigation.
Previously intervening court: National Court of First Instance in Federal Administrative Litigation No. 5
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