SCJN Rejects Appeals in Huachicol Diesel Smuggling Case

The Supreme Court of Justice of the Nation (SCJN) has rejected appeals filed by businessmen Édgar Marín Meza Moreno and Mario Alberto Guijarro Tamayo, keeping alive the legal proceedings against them for the alleged smuggling of 21.5 million liters of diesel fuel. This decision ensures that the tax authority, SAT, can continue its representation in one of Mexico’s most significant "huachicol fiscal" cases.

The Legal Battle

The core dispute centers on which agency has the authority to represent the Ministry of Finance (SHCP) in customs fraud cases. The defense argued that since the implementation of the National Customs Agency (ANAM) internal regulations in January 2022, ANAM exclusively holds this power. They claimed the SAT lacked standing because the case was judicialized after this date.

Conversely, the SAT maintains that its attributions were not derogated and retains the right to intervene. The SCJN Plenary, through projects presented by Justices María Estela Ríos, Loretta Ortiz Ahlf, and President Hugo Aguilar Ortiz, declared these appeals unfounded. Consequently, the matter now proceeds to a Circuit Collegial Tribunal to resolve the substantive amparo lawsuits filed by the SAT.

Key Developments

• Rejection of Appeals: The Court unanimously dismissed resources promoted by Marín and Guijarro, who sought to overturn the admission of SAT’s amparos.
• Procedural Status: While Marín previously avoided formal charges due to procedural errors by the Public Prosecutor’s Office (FGR), the current ruling prevents the case from being dropped entirely.
• Jurisdictional Conflict: The lower tribunal in Veracruz had initially revoked the link-to-process order, citing that ANAM should have been notified as the victim under Article 102 of the Fiscal Code.

The upcoming resolution by the Circuit Tribunal will determine whether SAT or ANAM has competence to represent SHCP and whether previous resolutions regarding the entrepreneurs' liability stand.