Facts
Appellant X. had auctioned a tariff quota for the import of 2,000 kg of sirloin/high-quality beef on 25 February 2005. On 7 March 2005, he imported 1,699 kg of this goods at the tariff quota rate (KZA), although the auction price was only paid on 24 March 2005. The customs authorities subsequently demanded the difference between the KZA and the higher out-of-quota tariff rate (AKZA). The Federal Administrative Court upheld this subsequent demand. X. then filed a complaint with the Federal Supreme Court.Considerations
The Federal Supreme Court upholds the complaint. It considers the subsequent demand for the difference between KZA and AKZA to be disproportionate. The purpose of the regulation in Art. 19 para. 1 of the Livestock Ordinance, namely the prevention of imports outside the allocated quotas, is not thwarted by the delayed payment of the auction price. The norm's security function, according to which the auction price…