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The National Tax and Customs Directorate (Dian) must compensate the company Aguas de Bogotá for having seized, in 2014, 22 garbage trucks that the Mayor’s Office, at the time occupied by Gustavo Petro, had acquired for the scheme of harvest.
These garbage trucks had a temporary authorization to stay in the country and, once it had expired, they had to be re-exported, however, at the time of expiration the country experienced the agricultural strike, which made it impossible to send the trucks from Bogotá to Cartagena o Cúcuta for re-exportation. AND Despite the fact that Aguas de Bogotá requested an extension of the term, due to the agricultural strike, Dian denied it and seized its trucks.
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Faced with the situation and after Dian confirmed this confiscation, Aguas de Bogotá filed an appeal for annulment and restoration of rights that was resolved by the Administrative Court of Cundinamarca.
In the process, Dian opposed the lawsuit and said that the legal measures were adopted for used merchandise, such as trucks, that “their ordinary importation is expressly prohibited and that exceptionally they enter the country with restricted circulation because they are used vehicles. of special function “. They also said that at that time the obligation to re-export the vehicles was breached, since their temporary period of stay in the country expired, and that is why they were seized.
Aguas de Bogotá, for its part, stated that Dian said that the trucks were subject to regulatory restrictions but it was never said what the restrictions were on that merchandise. In addition, they argued that at the time of the events the agrarian strike was taking place, for which national highways were blocked and the transit of these trucks was difficult, and said that Dian acted with false motivation and misdirection of power.
For this reason, he requested the return of the value of the confiscated vehicles, which, according to it, It exceeded the 300 legal monthly minimum wages in force for 2014, when the lawsuit was filed.
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After analyzing the case, the Court took into account that Dian herself at the time of the events adopted suspension measures for customs traffic and its national and international operations due to the agricultural strike, but it was “different and exclusive compared to an operator that had to mobilize 22 compactor vehicles from Bogotá to Cartagena or Cúcuta as a re-export point (…) the mobility had to be done on those roads that the same entity classified as affected by the demonstrations” , it reads in the ruling.
The Chamber that resolved the case reiterated that It is not understood why, if Dian itself suspended customs operations due to the strike, it excluded Aguas de Bogotá from those terms and did not let him extend the deadline to move the trucks. “The motivation for the decision was contrary to the factual and known reality (agricultural strike) and shows a different ad hoc decision only for his case (…) it does not give the reasons to establish that unequal treatment between operators and customs operations”.
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Therefore, for the Court, there was a false motivation in the act that seized the trucks, in addition, it considered that Dian unreasonably failed to assess circumstances that it should take into account and adopted a discriminatory measure, disproportionate and contrary to others that he had already adopted.
In that sense, it annulled the resolutions by which the vehicles were seized and ordered Dian to return the vehicles in the same conditions in which they were retained, if that is not possible due to deterioration due to the passage of time, Dian must pay to Aguas de Bogotá, the value at which the vehicles were appraised at the time of the seizure, updated to date.
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JUSTICE
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