P.R. Laws tit. 13, § 10838
(a) In general.— Decrees granted under this chapter shall be deemed as contracts between the eligible business, its shareholders, partners, or owners and the Government of Puerto Rico, and said contract shall be the law binding for both parties. Such contract shall be liberally interpreted, in harmony with the purpose of this chapter to promote the socioeconomic development of Puerto Rico. The Secretary shall have discretion to include, in representation of the Government of Puerto Rico, those terms and conditions that are consistent with the purposes of this chapter and that promote the socioeconomic development of Puerto Rico, taking into consideration the nature of the requested petition or action and the related facts and circumstances of each particular case that may be applicable.
(b) Obligation to comply with that stated in the application.— Any eligible business that holds a decree granted under this chapter shall substantially carry out the operations stated in the application, except when the same have been altered through amendments that the Secretary has authorized, at the petitioner’s request, pursuant to the provisions of this chapter.
(c) Administrative decisions; purpose.—
(1) All decisions and determinations of the Secretary under this chapter regarding the granting of a decree and the content thereof shall be final, and no judicial or administrative review or any recourse shall apply, unless specifically provided otherwise. Once a decree is granted under this chapter, no agency, public instrumentality, political subdivision, public corporation, or municipality of the Government of Puerto Rico, except for the Secretary and the Governor, may challenge the legality of such decree or any of its provisions.
(2) Any concessionaire who is adversely affected or aggrieved by any action taken by the Secretary to revoke or cancel an exemption decree according to § 10837(d)(2) of this title shall be entitled to a judicial review of the same by filing a petition for review before the Court of Appeals of Puerto Rico within thirty (30) days after the final decision or adjudication of the Secretary.
(3) Any decision or ruling of the Court of Appeals of Puerto Rico shall be subject to review by the Supreme Court of Puerto Rico through certiorari requested by any of the parties as provided by law.
History —Jan. 17, 2012, No. 20, § 10;, renumbered as § 11 on July 11, 2012, No. 138, § 6.