اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Fifteen
Customs Litigation
  Section One
Investigation Through a Warrant Of Arrest
  Article (191) : The crimes of smuggling and customs violations shall be investigated by a warrant of arrest issued in accordance with fundamentals determined in this law.
  Article (192) : The warrant of arrest shall be prepared by at lest two employees of the customs or its policemen or any of the judicial arrest commissioners.
  Immediately upon discovery of the violation or crime of smuggling If there be any obstacle thereto it should be removed immediately.
  The smuggled goods and the goods used to hide the violation or crime of smuggling and the means of transport should be moved to the nearest customs center when possible.
  Article (193) : In the warrant of arrest shall be mentioned: -
  - Place, date and hour of its preparation in words and figures.
  - Names of preparers, their ranks, jobs and signatures.
  - Names of the violators or those responsible for the smuggling, their status, vocations, detailed addresses and chosen domiciles, when possible
  - The seized goods, their types, quantities, values and the duties and taxes subjected to loss, whenever that is possible.
  Goods that escaped seizure at the frontiers within the limits of what has become known or established.
  - Details of the incidents, statements of the violators or those responsible for smuggling and the statements of witnesses if present.
  - The legal articles that apply to the violation or crime of smuggling, whenever possible.
  - The statement in the warrant of arrest that it has been read out to the violators or those responsible for smuggling present , and who have supported it with their signatures or refused to do so. or the statement that is has been notified by affixture if they be absent .
  - All other useful incidents and the presence of the violators or those responsible for smuggling when the inventory of the goods was carried out or their refrain from being present.
  - Date and hour of completion of preparation of the warrant of arrest.
  Article (194) :- the warrant of arrest perpared in accordance with the Provisions of the preseding two artices shall be considered Estabished until its fabrication is proved as regards the material facts inspected by its preparers in person and that as regards this law. as regards what appears in the warrant of arrest of statements , admissions and information given by others , such warrants shall not be established, except for the fact of their occurrence and the statements , admissions and information that appear therein shall remain open to being proved to the contrary.
  Shortcoming in form of the warrant of arrest shall not be considered cause for its negation :rather it can be returned to its preparers for completion. The warrant of arrest may not be returned for completion if the shortcoming pertains to material facts.
  The warrants of arrest prepared in accordance with the previous articles with the evidence , fast and admissions that have been established in another country shall have the same power of proof.
  Article (195) :customs violations and smuggling crimes can be Investigated and established with all means of proof, and it shall not be a condition that the basis thereof should be the seizure of goods within the customs domain or outside it. investigation of violations and smuggling crimes in respect of goods for which customs declarations have been made shall not be barred by reason that these have been made shall not be barred by reason that these have been inspected and cleared without any remark or reservation of customs referring to a violation or smuggling crime. if it be comes apparent that the goods arrived at customs, was shown to customs officials who , in agreement with the owners of the goods , changed the names of some commodities to lower their value or hide certain commodities , those employees shall bear the full responsibility until they pay into the state treasury the shortage resulting from their acts , along with their punishment in accordance with this law or the penal code.
  Article (196):- The charge of fabrication shall be presented in a written statement of the public prosecution to investigate in the case.
  Following investigation the case will be submitted to the competent court within a period not exceeding the first session at which the litigation is formed and the court commences consideration of the case matter or the objection to the resolution of indictment .
  If the person alleging fabrication cannot write his statement may be submitted orally to the court and its clerk shall undertake its record and sign it along with the president of the court.
  The court shall consider the allegation of fabrication as speedily as possible and shall refer the allegation of fabrication to the competent judicial quarter for decision thereon. Then the case shall be deemed an abeyant customs case.
  If it is established that the record is wholly or partially fabricated the court shall rule its revocation or rectification and the employee who committed the fabrication shall be punished with the penalty determined by the court in accordance with laws in force.
  If the person alleging the fabrication loses his case he shall be adjudged with a monetary penalty in favour of the customs as the competent court may deem fit.
  Article (197):- Aunified overall warrant for a number of violations may be prepared when the value of the goods in each of them does not exceed (7.5) dinars or (195) riyals and that within the limits and instructions placed by the Customs Authority.
  It may suffice to expropriate such goods to the account of customs by resolution of the Chairman of the Authority or whosoever deputes for him.
  No method of review shall be accepted, unless the owners of such goods prefer to pay the customs duties, other fees and taxes and the fines due.