{"id":465,"date":"2021-02-08T15:57:53","date_gmt":"2021-02-08T15:57:53","guid":{"rendered":"http:\/\/ricardokohnestudio.com\/?p=465"},"modified":"2021-02-08T15:57:54","modified_gmt":"2021-02-08T15:57:54","slug":"la-mercaderia-se-queda-en-la-aduana","status":"publish","type":"post","link":"http:\/\/ricardokohnestudio.com\/?p=465","title":{"rendered":"La mercader\u00eda se queda en la aduana"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">RICARDO OSCAR KOHN. ESTUDIO JUR\u00cdDICO. Aseroramiento jur\u00eddico Dererecho Penal, laboral (Despidos-Seguros, ART), contable, financiero.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La C\u00e1mara Federal de C\u00f3rdoba anul\u00f3 una cautelar que hab\u00eda permitido a una empresa poder oficializar el ingreso al pa\u00eds de mercader\u00eda proveniente de Colombia. \u00abAdolece de un grave vicio por ser inejecutable\u00bb, argumentaron los jueces.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En autos \u201cLIBERTAD c\/ SIECYGCE &#8211; MDP Y OTRO s\/AMPARO LEY 16.986\u201d, la empresa accionante interpuso acci\u00f3n de amparo para poder oficializar el ingreso al pa\u00eds de mercader\u00eda proveniente de Colombia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La mercader\u00eda detallada&nbsp; no pudo&nbsp; ser comercializada debido a las restricciones sanitarias impuestas en el marco de la pandemia por SARS COVID 19 por lo que la empresa&nbsp; esgrimi\u00f3&nbsp; su derecho a ejercer industria l\u00edcita y el comercio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Solicit\u00f3, asimismo, la concesi\u00f3n de una medida cautelar a fin de procurar una tutela efectiva de sus derechos en atenci\u00f3n al da\u00f1o econ\u00f3mico cierto que el actuar administrativo le provocaba, con el objeto de que ordene a la Secretar\u00eda de Industria y a AFIP DGA la liberaci\u00f3n a plaza de la mercader\u00eda declarada y permita su comercializaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El Juez de Primera Instancia resolvi\u00f3 hacer lugar a la medida cautelar ordenando a la Secretaria de Industria y AFIP &#8211; DGI, la liberaci\u00f3n a plaza de la mercader\u00eda declarada permitiendo su comercializaci\u00f3n para el caso que se encontraren cumplidos los requisitos exigidos y requerimientos formulados en torno a la normativa aplicable al caso En contra de dicho resolutorio las partes demandadas interpusieron recursos de apelaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elevada la causa a la Sala A de la C\u00e1mara Federal de Apelaciones de C\u00f3rdoba, los jueces Ignacio V\u00e9lez Funes, Eduardo \u00c1valos y Graciela Montesi (en disidencia) resolvieron por mayor\u00eda declarar la nulidad parcial de la\u00a0 medida cautelar dictada en primera instancia\u00a0 en favor de la empresa Libertad\u00a0 S.A\u00a0 por no haberse verificado los requisitos exigidos por ley para liberar mercader\u00eda importada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En los argumentos se expres\u00f3 que \u00abresulta improcedente la forma en que la presente medida cautelar fue resuelta\u00bb ya que el acto jurisdiccional \u00abadolece de un grave vicio por ser inejecutable\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se\u00f1alaron que el art. 169 del C\u00f3digo Procesal Civil y Comercial de la Naci\u00f3n&nbsp; establece que \u201cning\u00fan acto procesal ser\u00e1 declarado nulo si la ley no prev\u00e9 expresamente esa sanci\u00f3n. Sin embargo, la nulidad proceder\u00e1 cuando el acto carezca de los requisitos indispensables para la obtenci\u00f3n de su finalidad. No se podr\u00e1 declarar la nulidad, aun en los casos mencionados en los p\u00e1rrafos precedentes, si el acto, no obstante su irregularidad, ha logrado la finalidad a que estaba destinado\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Laa sentencia ordena a la Secretaria de Industria y AFIP-DGA, para el caso que se encontraren cumplidos los recaudos exigidos y requerimientos formulados en torno a la normativa aplicable al caso, la liberaci\u00f3n a plaza de la mercader\u00eda declarada, y permita su comercializaci\u00f3n, manteniendo la vigencia de los certificados de origen y la Declaraci\u00f3n jurada de composici\u00f3n de productos (DJCP), expedidos para el proceso de importaci\u00f3n indicado en la SIMI (20017SIMI019234M).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para la Alzada, la pretensi\u00f3n de fondo se identificaba con la medida cautelar peticionada, \u00abtoda vez que de otorgarse la misma se estar\u00eda dando por sentado lo que necesariamente constituye el objeto de la litis, como asimismo importar\u00eda obtener un fallo anticipado de la causa, soslay\u00e1ndose todas las etapas procesales del pleito,en violaci\u00f3n al debido proceso legal como garant\u00eda innominada de la Constituci\u00f3n Nacional, diluy\u00e9ndose la acci\u00f3n impetrada\u00bb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cEn cuanto al peligro en la demora, considero que el mismo no ha sido acreditado por la parte actora as\u00ed como tampoco la irreparabilidad ulterior de la lesi\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este sentido, del escrito de demanda s\u00f3lo se observa que lo solicitado por la parte actora resulta de car\u00e1cter estrictamente patrimonial, lo cual determina la improcedencia de la tutela cautelar pretendida por inexistencia de perjuicio grave de imposible reparaci\u00f3n ulterior\u00bb concluye la sentencia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fuente: Diario Judicial. https:\/\/www.diariojudicial.com\/nota\/88488\/contencioso-administrativo\/la-mercaderia-se-queda-en-la-aduana.html<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>RICARDO OSCAR KOHN. ESTUDIO JUR\u00cdDICO. Aseroramiento jur\u00eddico Dererecho Penal, laboral (Despidos-Seguros, ART), contable, financiero. La C\u00e1mara Federal de C\u00f3rdoba anul\u00f3 una cautelar [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-465","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La mercader\u00eda se queda en la aduana - Ab. Ricardo O. Kohn<\/title>\n<meta name=\"description\" content=\"Ab. Ricardo O. 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