Questione giuridica chiave
Whether the company had standing to challenge the seizure order because it was formally addressed to it as owner and installer.
Decisione estratta
The company had no protected interest in correcting the addressee; it could not seek annulment or correction of the seizure order on that basis.
Motivazione estratta
Standing under Art. 28 VStrR requires a practical or legal interest in annulment or amendment. The company would be involved in any confiscation proceedings anyway and would gain no concrete advantage from a mere correction of the addressee. Any reputational or cost inconvenience was insufficient.