RULE 3.7.14: COMPUTATION OF DAYS FOR DEFENSE STATEMENT

For the purposes of the provisions of articles 153, first paragraph (LA: Art. 153) and 155 (LA: Art. 155) of the Law, it will be understood that the 10 days that the interested party has to offer the evidence and allegations within the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera), will be computed from the day following in which the notification of the act of initiation of the procedure takes effect referred to article 150 (LA: Art. 150) of the Law, considering itself notified on the date on which the delivery of the copy of the respective act to the interested party by the authority that caused it, is recorded.

Those who present the writing provided for in article 153 (LA: Art. 153), penultimate paragraph of the Law, will enjoy the reduction of fines according to article 199, section II (LA: Art. 199) of the Law, without it being necessary to modify the provisional resolution.

Law 150 (LA: Art. 150), 153 (LA: Art. 153), 155 (LA: Art. 155), 199-II (LA: Art. 199), Federal Fiscal Code (Código Fiscal de la Federación) 130 (CFF: Art. 130), 135 (CFF: Art. 135)