Independencia de procesos. Cuando una infracción a las normas aduaneras se realice mediante la utilización de documentos falsos, empleando maniobras fraudulentas o engañosas u otros hechos que tipifiquen delito por sí solos o se realice en concurso con otros hechos punibles, se aplicarán las sanciones administrativas que procedan, sin perjuicio de las investigaciones penales que corresponda adelantar.
Decreto 2685 de 1999 →In force
Article 474
Decreto 2685 de 1999 · por el cual se modifica la Legislación Aduanera
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Constitutional history
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