The Plaintiff’s Missing of the Preclusive Time Limit for Filing a Claim in Court Became the Basis for the Return of the Administrative Claim
The failure to comply with the time limit for filing a claim, regulated by Article 136 of the Administrative Procedural and Process-Related Code (APPC), constitutes one of the significant grounds for returning a claim. This is because the norms of procedural and special (sectoral) legislation establish preclusive time limits for performing procedural actions, and failure to comply with them entails certain procedural consequences.
The plaintiff’s failure to meet the preclusive time limit for filing a claim in court served as the basis for returning the administrative claim of an LLP against the Republican State Institution “Department of State Revenues for Pavlodar Region” seeking the cancellation of a demand for payment of the due amounts of customs duties, taxes, special, anti-dumping and compensatory duties, penalties, and interest (No. 5594-23-00-4/820).
Article 136 of the APPC provides that a person who did not participate in the administrative procedure, but whose rights, freedoms, and legitimate interests are affected by an administrative act, has the right to file a claim with the court within one month from the day when the person learned or could have learned about the adoption of the administrative act, but no later than one year from the date of its adoption.
It was established that the preclusive period expired on 17 September 2021 (one year from the date of adoption of the act), whereas the administrative claim was filed by the plaintiff only on 17 November 2023, that is 2 years and 1 month after the expiration of the preclusive period.
In addition, the plaintiff did not submit to the court a motion to restore the time limit for filing the claim, indicating valid reasons.
The ruling of the Specialized Interdistrict Administrative Court of Pavlodar Region dated 11 December 2023 was not appealed and has entered into legal force.
Regulatory Framework
The Constitution of the Republic of Kazakhstan, dated 30 August 1995;
The Administrative Procedural and Process-Related Code of the Republic of Kazakhstan (hereinafter – APPC);
The Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan” (hereinafter – Customs Code);
The Customs Code of the Eurasian Economic Union, ratified by the Law of the Republic of Kazakhstan dated 13 December 2017 No. 115-VI (hereinafter – EAEU CC);
Normative Resolution of the Supreme Court of the Republic of Kazakhstan dated 29 November 2019 No. 7 “On Certain Issues of the Application of Customs Legislation by Courts”;
The Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget” (Tax Code);
The Entrepreneurial Code of the Republic of Kazakhstan (hereinafter – EC);
The Code of the Republic of Kazakhstan on Administrative Offenses (hereinafter – CAO);
The Civil Procedure Code of the Republic of Kazakhstan (hereinafter – CPC);
The Treaty on the Eurasian Economic Union, dated 29 May 2014;
Acts constituting the law of the EAEU (international treaties and acts in the field of customs regulation);
Decision of the Board of the Eurasian Economic Commission No. 42 dated 27 March 2018 “On the Peculiarities of Conducting Customs Control of the Customs Value of Goods Imported into the Customs Territory of the Eurasian Economic Union”.
Abbreviations Used
JCAD SC – Judicial Collegium for Administrative Cases of the Supreme Court of the Republic of Kazakhstan;JCAD – Judicial Collegiums for Administrative Cases of regional and equivalent courts;SIAC – Specialized Interdistrict Administrative Courts of the regions;GI – State Institution;RSI – Republican State Institution;SRC – State Revenue Committee;DSR – Department of State Revenues;USR – Administration of State Revenues;LLP – Limited Liability Partnership;IE – Individual Entrepreneur.
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