Acórdão nº 302-37379 de Conselho Administrativo de Recursos Fiscais, 21 de Marzo de 2006
| Magistrado Responsável | Corintho Oliveira Machado |
| Data da Resolução | 21 de Marzo de 2006 |
| Emissor | Conselho Administrativo de Recursos Fiscais |
Ementa
"EX" TARIFÁRIA. CORREÇÃO. LICENÇA DE IMPORTAÇÃO SUBSTITUTIVA. MULTA. INAPLICABILIDADE. Uma vez corrigida a resolução CAMEX que concedia a "Ex", e a mercadoria analisada estando de acordo com a nova descrição da "Ex", não há como se manter o auto de infração que exigia a diferença de impostos. A multa por falta de Licença de Importação é inaplicável, porquanto a SECEX emitiu Licença de Importação substitutiva...
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