Receiving a fine from the Georgia Revenue Service can disrupt your supply chain and impose a heavy financial burden, but a customs sanction is not a final verdict; it is the beginning of a legal dispute. At Legal Sandbox Georgia, we specialize in the administrative and judicial appeal of customs penalties. Whether you have been sanctioned for an incorrect HS Code classification, a discrepancy in the declared weight versus the actual weight, or an alleged undervaluation of goods, our legal team intervenes to challenge the validity of the violation protocol. We understand that many "violations" are actually technical errors or differences in interpretation, not intentional evasion, and we fight to prove this distinction to the authorities.
Our defense strategy operates on a strict hierarchical appeal system. We first represent your interests before the Dispute Resolution Council of the Revenue Service and the Council of Appeals under the Ministry of Finance. This administrative stage is critical; we analyze the evidence used by the customs officer—such as weighing methodologies, sampling procedures for laboratory tests, or the legal basis for reclassification—to find procedural flaws. Under the Customs Code of Georgia, specifically regarding Article 168 (Incorrect Declaration), we argue for the annulment of sanctions or the re-qualification of the offense to a lesser category if the error did not result in a reduction of import duties.
If the administrative appeal does not yield a complete cancellation of the fine, we escalate the matter to the Administrative Collegium of the Tbilisi City Court. Litigation in customs matters requires a deep understanding of both the Tax Code and the General Administrative Code of Georgia. We construct arguments based on the principle of proportionality and good faith, demonstrating that the penalty imposed is excessive relative to the alleged infraction. By vigorously contesting unfair fines, we not only save you money on the immediate penalty but also protect your company's compliance history, which is vital for maintaining a low-risk profile and potentially qualifying for future benefits like the Gold List status.
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