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The legal analysis indicates that the reasons given by Dian for issuing the resolutions with which the vehicles were seized When the procedures to enter the country were carried out, they left much to be desired.
At this point it is noted that the Tax Directorate indicated that in at that time an ‘Agrarian Strike’ was taking place throughout the country, a fact by which many roads were restricted in their passage and therefore imported trucks could not move.
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“(…) The Chamber does not understand, nor was an explanation given by the DIAN when issuing the defendant acts, how was it possible, that for customs traffic its national and international operations (customs transit, international customs transit and transport international multimodal) Suspension and insurance measures should be adopted given the conditions generated by the ‘2013 National Agrarian Strike’, but that it is different and exclusive for an operator that had to mobilize 22 compactor vehicles from the city of Bogotá and to Cartagena or Cúcuta as a re-export point, “says one of the sections of the ruling.
In his considerations, it was impossible for the Aguas de Bogotá company to foresee the time that said strike would last in order to carry out all the required procedures.
The Dian, in addition to paying the compensation, must deliver the vehicles in the same conditions in which they were seized. If this is not possible, you will have to pay each of the vehicles according to an appraisal table.
