Cuevas Solórzano AM, Cisneros Padilla JM, Corona Trujillo L. Proposal for incorporation into the Customs Law about the expenses generated by concept of delays, in the event that the taxpayer obtains a resolution or acquittal of the administrative procedure in customs matters (PAMA). commerp [Internet]. 2023 Mar. 9 [cited 2026 Feb. 20];5(1):49-5. Available from: https://revistasacademicas.ucol.mx/index.php/commercium_plus/article/view/957