
The author analyzes the issue of protection of debtor, within the meaning of the Act of June 17, 1966 on Administrative Enforcement Proceedings, against incorrect estimation of movable property seized in administrative enforcement proceedings. Reliable estimation of movables carried out in the Act on Administrative Enforcement Proceedings serves to protect the debtor and his property. The author presents an assessment of the system of measures to challenge incorrect estimation of movable property that can be taken by the debtor. In particular, the author analyzes legal measures, such as a complaint against the estimation of movable property carried out by an employee of the enforcement authority, and the debtor’s request for an estimate of movables by a court expert.