Since the import declaration of goods was not a customs-free product at the time of the import declaration, but became a customs-free product retroactively from the enforcement of Presidential Decree No. 3938 thereafter, it cannot be said that there was an error of law since the end user did not make an application for customs exemption at the same time as the above import declaration

Since the import declaration of goods was not a customs-free product at the time of the import declaration, but became a customs-free product retroactively from the enforcement of Presidential Decree No. 3938 thereafter, it cannot be said that there was an error of law since the end user did not make an application for customs exemption at the same time as the above import declaration

Article 27 of the Enforcement Decree of the Customs Act

New Chang-chul Co., Ltd.

Head of Busan Customs Office

Daegu High Court Decision 70Gu50 delivered on August 19, 1970

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal by the defendant shall be examined.

According to the reasoning of the judgment, the court below reasoned that the Presidential Decree No. 3938 (the case of amendment among the cases of the designation of goods under Article 28 (1) 10 of the Customs Act) which was amended and promulgated as June 19, 1969 was recorded in the Official Gazette as of May 19, 1969. However, considering the evidence adopted by the original judgment, the court below recognized that the date and time of publication in the Official Gazette No. 3938 of the above Presidential Decree was 199.5.21 p.m., the date and time of promulgation and enforcement of the above Act were 1969.5.21. The above Act clearly states that the date of publication of the above Official Gazette pursuant to Article 12 of the Customs Act was 10:00 after May 21, 1969, the date of import declaration was 1969.

The original judgment that judged that the import declaration of this case was lawful by the Plaintiff, who is a customs clearance business operator, and the actual user of Gyeongbuk Agricultural Co., Ltd., after the import declaration was made is justifiable. On the premise that the application for customs exemption of this case was valid from May 19, 1969, and the application for the exemption of customs duties of this case is illegal, the Defendant's disposition of imposing customs exemption of this case is justified, and thus, it cannot be accepted without examining the original judgment and raising an

Therefore, the appeal is dismissed by the assent of all participating judges, and the costs of appeal are assessed against the losing party and it is so decided as per Disposition.

Judge Han-dong (Presiding Judge) of the Supreme Court