DIAN REVENUE RULING
DIAN defines the rules applicable when solving a customs dispute when those rules have been amended during the lapse of the dispute
Substantive norms and procedural rules that apply to those cases are the ones applicable at the time in which the facts took place
Through its Revenue Ruling No 020494 of August 2nd of 2017, DIAN referred to the applicable provisions at the time of solving a motion for reconsideration, taking into account that the facts took place in 2006, an official settlement was issued in 2009, a judicial order in 2014 and the judicial ruling is known in 2017. This is relevant, taking into account that the customs legislation has had several modifications during that time, changing the applicable norms.
When solving a motion of reconsideration, rules of 2009, date in which the facts occurred, are the rules on which the study and analysis should be based. Not doing so implies decontextualizing the conditions of time, manner and place that gave rise to the infraction or sanction subject to study.