What is the deadline for the interested party to offer evidence and arguments in the procedure established in Article 150 of the Customs Law? The ...

What is the deadline for the interested party to offer evidence and arguments in the procedure established in Article 150 of the Customs Law?

The interested party must offer evidence and arguments in writing to the customs authority that has drawn up the minutes referred to in Article 150 of the Customs Law within ten days following the notification of said minutes.
The offer, desahogo, and assessment of evidence shall be made in accordance with the provisions of Articles 123 and 130 of the Federal Fiscal Code.
When the interested party presents documentary evidence that proves the legal stay or possession of the goods in the country, the authority that drew up the minutes referred to in Article 150 of this Law shall immediately issue the resolution, without imposing sanctions.
If the interested party does not present evidence or if it does not refute the assumptions for which the goods were precautionarily seized, the customs authorities must issue a final resolution within a period not exceeding four months.