اليوم الخميس الموافق : 21 - يناير - 2021


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Part Fifteen
Customs Litigation
Section Three
Follow – ups
  Section Three
Lapse of the Right of Follow-up
  A- Settlement by way of conciliation
  Article (207):- The Chairman of the Authority or whomsoever he may, debut may ,in accordance with the settlements schedule, conclude a settlement of the violations and cases of smuggling before the filing of the suit or during the consideration thereof or after issue of the judgement and before its acquiring irrevocability, and that by having the whole or part of the customs penalties and fines provided for in this law replaced by a cash fine of not less than 25% of the minimal level of the total customs fines for the violations provided for in Articles 268 and 269 of this law.
  As for other violations their fines may be lowered to less than the said level according to the circumstances of the violation. In all cases, such fines shall be paid in addition to the amount of duties and taxes due.
  The settlement contract may include the return of seized goods , means of transport and the things used in covering up the violation, in whole or in part. In this the limitations that are provided for by the provisions in force must be observed. The settlements in which the value of goods or the amount of duties open to loss exceed the amounts determined by his resolution shall be subject to the approval of the minister
  by his resolution shall be subject to the approval of the minister.
  By his resolution the minister shall issue the settlements schedule which shall be published in the official Gazette.
  Article (208):- The chairman of the Authority or whomsoever he may depute can conclude a conciliatory settlement for the whole of the violation or smuggling crime with all or some officials. In this last case he may determine the amount of the customs fine that must be paid and which relates to each of them in the ratio of his responsibility in accordance with conditions and reservations that are determined by a resolution of the chairman of the Authority .All fines and what remain of the , customs fines, if any that are due shall remain the onus of those not covered by the settlement contract.
  Article(209):- Among the effects of the settlement contract shall be the lapse of the legal customs fine and others that are provided for in the settlement contract in accordance with the provisions of this law and other provisions in force.
  B- Remission of Smuggling crimes
  Article (210):- The chairman of the Authority or whomsoever he may debut may remit customs violations or a charge therewith when justifying reasons exist. In all cases that shall be before the case reaches the judiciary. As for cases of remission of violations and crimes of smuggling In which the value of the goods or the value of the fines open to loss exceeds the amount determined by resolution of the minister referred to in Articles 269 and 271 of this law .the consent of the minister shall be a condition .In all cases .justifiable reasons shall be that which relates to cases of travellers related to their personal use. Public interest, issues of public quarters, the public and mixed sector and the popular organization.