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Purpose: The purpose of this study is to make an analysis about the human right called guarantee of due process hearing, recognized in the Political Constitution of the United Mexican States and in the International Law of Human Rights. We can see that nowadays this human right is violated in the customs department, within the second legislation. This violation happens when the principle of legality is ignored, granting a margin of discretion in favor of the customs authority against the importer.

Garantía de audiencia-debido proceso. Transgresión del derecho humano al importador en el procedimiento aduanero