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La Autoridad Aduanera establece lo que se debe entender por \u201cDIRECCI\u00d3N PROCESAL\u201d <\/strong>de acuerdo con el art\u00edculo 141 del Decreto Ley 920 de 2023, as\u00ed:<\/p>\n \u201cDe acuerdo con el art\u00edculo 141 del Decreto Ley 920 de 2023, la direcci\u00f3n procesal es la se\u00f1alada expresamente por el responsable para que se le notifiquen los actos correspondientes dentro de un proceso que sea adelantado por parte de la Administraci\u00f3n Aduanera. 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