اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Fifteen
Customs Litigation
Section Two
Preventive Measures
  sub-section One
Preventive Seizure
  Article (198):- The prepares of the arrest warrant shall have the right to seize the goods being the subject of the violation or the crime of smuggling and the things used to hide that as well as the means of transport, provided that the seized things shall remain in the customs department until the case is decided on. They also shall have the right to seize all documents with the aim of proving the violations or smuggling crimes and ensure duties, taxes and fines. By resolution of the minister, whenever necessary, and upon the proposal of the Chairman of the Authority and approval of the public prosecution a sufficient part of the funds of the violators and those responsible for smuggling, whether movable or immovable, may be seized to ensure duties, taxes, fines and expropriations in accordance with provisions in force and provided that the suit for rights shall be filed before the competent court within a month from the date of effecting the seizure.
  Article (199):- When necessary the Customs Authority, by resolution of the Chairman of the Authority and to ensure the rights of the treasury, may impose a compulsory insurance on the funds of the taxable and their guarantors within the conditions determined in laws in force.