On February 29, the Supreme Court of Justice of Argentina, with the signatures of Justices Carlos Rosenkrantz, Juan Carlos Maqueda, and Ricardo Lorenzetti, and a dissenting opinion from Justice Horacio Rosatti, issued a landmark ruling on foreign trade. The justices determined that Customs cannot reverse the burden of proof when it detects discrepancies in the final import or export price; in other words, operators cannot be presumed to be in violation beforehand, but must substantiate and prove that a violation of the Customs Code occurred.