A federal court granted protection on January 11 by one individual against several fines imposed on agencies of the National Customs of Mexico for this body, the complainant is based on the legislation that gives such power only to the Tax Administration Service (SAT).
In the first instance, the complainant claims that the customs administrator of Manzanillo of the National Customs Agency of Mexico, a decentralized body of the Ministry of Finance and Public Credit created in 2021 by President Andrés Manuel López Obrador, is authorized, in its capacity as customs authority, to impose on FINE based on customs law, which only gives power to SAT.
The First Chamber Specialized in Foreign Trade Matters of the Federal Court of Administrative Justice determined that the fines were valid, so the complainant challenged the resolution for the second time through a direct protection test.
In the amparo trial, the plaintiff MANILA argued that the Internal Regulations of the National Customs Agency from Mexico—ordered by President López Obrador—are unconstitutional because they guide the powers of the SAT to the customs agency.
That regulation confirms that the National Customs Agency of Mexico is, among other powers, exclusively in charge of the collection of federal customs revenue, as well as other powers of the SAT.
When the amparo test was resolved, the First Collegiate Court of Administrative Matters in Mexico City asked if the President of the Republic could make regulations to give the powers of SAT to the National Customs Agency, or if he was prevented, because such duties are given by the Legislative Branch to the Tax Administration Service.
The court ruled that although the federal executive can make regulations, it must follow the provisions of the law, in this case the SAT Law, thereby improperly transferring powers from the tax authority to the customs agency.
And determined that the internal regulations are unconstitutional because the principle of hierarchical subordination to the law is not respected. In other words, it contradicts the provisions of the SAT Law by giving the duties of the tax authority to the National Customs Agency of Mexico.
The court noted that no other body has the power to wait until the Legislative Branch makes changes to the law allowing it.
“Provided that the provisions of said legislation are not modified by another formal and material legislative act, the powers granted to the SAT “In the law that governs it, they cannot be applied to a different body of the same nature and hierarchy,” said the decision.
Therefore, the court protected the complainant and stopped the fines imposed by Mexico’s National Customs Agency.
The project was approved by a unanimous vote of MAGISTRATE Ileana Moreno Ramírez—who is in charge of the project—, Judge Roberto Fraga Jiménez, and the acting secretary of Judge Hermes Godínez Salas.