اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Fifteen
Customs Litigation
  Section Five
Trial Fundamentals
  Sub-section One
The Competent Court
  Article (220):- The competent courts shall consider the cases related to customs violations and smuggling crimes .Such courts shall be established , their formation and place and the courts before which their judgements are appealed against shall be in accordance with the provisions of the judicial Authority law.
  Sub –section Two
Competence of the Court
  Article (221):- (a) The court shall be concerned with the following :-
  1.Consideration of suits relating to customs violations and smuggling crimes provided for in this law.
  2.Consider disputes arising out of the implementation of the provisions of this law.
  3.Consider the cases filed by the Customs Authority for collection of customs duties, fees and taxes and other charges that it collects and the fines and expropriations related thereto.
  4. Consider objections to the collection decisions in accordance with the provisions of Article (203)of this law.
  5. Consider the objection submitted to the fines decisions in accordance with the provisions of Article(205)of this law.
  (B) The locus competence of the court shall be determined in its establishment resolution.
  (C) Such court alone shall have the power to consider urgent matters that relate to customs issues in accordance with the provisions of laws in force.
  (D) The court shall decide handing over the seized goods or means of transport to their owners or to a third person against a cash, banker’s, commercial or real estate guarantee and collateral, acceptable to the Customs authority, equalling the value of the goods or the means of transport estimated by the Customs Authority and its detention shall not be terminated until the said guarantee or collateral has been deposited with the customs Authority. In The event of abuse of trust whosoever receives them shall be civilly and criminally responsible.
  Article (222): It shall not be permissible for other courts, for whatsoever reason, to consider the cases placed before the competent court mentioned in Articles (220)and (221) of this law.
  Sub- section Three
  Article (223):- Customs employees and policemen may prepare and notify by themselves the summons, notifications, judgments and in general all papers related to customs cases, including collection and fines resolutions.
  Article(224):- Notification shall take place in accordance with the fundamental determined in the competent trials fundamentals law, with due regard for the following two cases:-
  (a)If the person required to be notified changes his chosen place of domicile or his work place after the arrest warrant prepared against him, without informing the Customs Authority of that in writing , or gave a false or dubious address, he shall be notified by affixture on the place of his residence or his last place of work or the mayor and on the notices board of the relevant customs department.
  (B) If the person required to be notified is not known or of unknown domicile and the value of the goods subject of the violation or smuggling dose not exceed (652.5) dinars or(16.965)riyals , notification shall by affixture on the court notice board or the notice board of the relevant customs department and that shall be established in the arrest warrant. However ,if the value of the goods subject of the violation or smuggling exceeds the amount aforementioned, notification shall be by affixture on the notice boards of the court and the relevant customs department and publication in a daily newspaper, and this also shall be established in the arrest warrant.
  (C)The fact of notification shall be established in a minute signed by two of the customs employees or policemen.
  Sub –section Four
Manner of lmpugnment
  Article (225):- Without prejudice to Article (226)the judgements issued by the competent court shall be subject to impugnment before the courts of appeal and cassation within the periods and according to the conditions determined in the trials fundamentals law. If the impugnment is not submitted during such period the judgement of the court shall become decisive and irrevocable and not subject to any manner of impugnment or stay of execution.
  Article (226):- The judgements of the court shall not be subject to impupnment if the amounts adjudged (i.e. fines and the value of expropriated goods ,with the exception of the value of the means of transport and the things used in covering up the violation or crime of smuggling) does not exceed (652.5)dinars or(16.965)riyals.
  Article (227):- Those responsible for violation and smuggling may not impugn the judgements is sued by court if these relate to designated restricted or prohibited materials ,except after depositing a surety equalling one quarter of the value of the goods subject of the violation or smuggling , provided that the violation or smuggling , provided that the amount of the surety shall not exceed (5.250)dinars or(146.500)riyals .It shall not be permissable to accept the impugnment application unless it is accompanied by a receipt proving deposit of the surety with the Customs Authority. If the plaintiff loses the case the surety amount shall be calculated part of the amounts adjudged or due in accordance with the settlement contract.
  Article (228):- The judgements issued by the court of appeals on the impugnment presented to it shall always be deemed in presence if the impugnment is presented by the violator or the person responsible for smuggling .Such judgements may be impugned before the court of cassation in accordance with the fundamentals provided for in the trials fundamentals law.
  Sub –section Five
Miscellaneous Provisions
  Article (229):- The Customs Authority shall be exempted from the stamp duty fee and all other judicial fees and costs entailed by the case .However, if the Customs Authority should lose the case that shall not entail bearing the fees and costs that are adjudged in favour of the other party.
  Article (230):- The Customs authority shall be exempted from submitting surety, insurance or payment of advances to ensure the costs due form the litigants in accordance with provisions in force.
  Article (231):- In the trial procedures the civil or penal trials fundamentals, that is not inconsistent with the provisions of this law.
  Article (232):- The competent court shall speedily consider the cases that fall within its competence and which this law provides for summary enforceability of judgements thereon.