Violación del debido proceso en la imposición de multas por faltas reglamentarias por parte del SENAE de acuerdo a lo dispuesto en el Código Orgánico de la Producción, Comercio e Inversiones y su Reglamento.

Abstract

This essay examines the constitutional conflict that exists in the sanctioning procedure for the imposition of regulatory infractions established by the Organic Code of Production, Commerce, and Investments (COPCI) and its Regulations, through Articles 175 and 240, respectively. In this context, the objective is to highlight the failure of the National Customs Service of Ecuador (SENAE) to comply with the right to due process and its basic guarantees in the imposition of sanctions for regulatory infractions. For this, the methodology consisted of a normative, doctrinal, and jurisprudential analysis. The results show that SENAE has exercised its sanctioning power in violation of constitutional rights, since there is no procedure that meets the minimum standards the Constitution establishes regarding due process, as the regulations provide that a sanction can be imposed solely for the violation of the rule, even without a prior procedure, this creates a state of defenselessness that violates the fundamental rights of the regulated parties, as procedural stages to present arguments, evidence, and objections to the allegations of the customs administration are bypassed. It is therefore concluded that there is an urgent need to create a reform to the regulation to ensure the execution of sanctioning procedures in accordance with the Constitution.