“Hesitations in Practice that Cannot be Finished” headed article, which is related to the Customs Code Article 234 paragraph three, of our company’s member of the board of director Mr. ArifKümbül was published in the 5th issue of Customs and Trade Journal which is the media organ of Customs and Trade Inspectors Association, and his “Hesitations that are faced in practice related to the finalization processes of objections and also reflected in the judicial decisions” headed article was published 10th issue of Ankara Customs Brokers Journal which is the media organ of Ankara Customs Broker Association.