Suspensión en el registro de importadores y exportadores
Author | Horacio García Prieto,Juan Pablo Rothschild |
Published date | 30 November 2010 |
Date | 30 November 2010 |
Law Firm | Marval O'Farrell Mairal |
El servicio aduanero tiene la potestad de imponer penas de suspensión en el registro de importadores y exportadores, a quienes incurren en faltas graves o inconducta reiterada.
Contra las resoluciones finales del servicio aduanero que aplican este tipo de sanciones, el importador o exportador tiene la posibilidad de interponer un recurso de apelación ante la Cámara Nacional de Apelaciones en lo Contencioso Administrativo y Federal.
El artículo 105 del Código Aduanero atribuye a esta apelación “efecto devolutivo”. Esto significa que mientras la Cámara resuelve si corresponde o no aplicar la sanción, el servicio aduanero puede hacerla efectiva, suspendiendo al importador o exportador.
La doctrina ha criticado el efecto devolutivo de este recurso, pero la jurisprudencia no había sido muy prolífera.
Recientemente, en una apelación interpuesta por Neumáticos Goodyear SRL, la Cámara tuvo oportunidad de tratar el tema. La empresa pidió a la Cámara el dictado de una medida...
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