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Part Fifteen
Customs Litigation |
Section four
Responsibility and liability |
Sub section Two
Liability in Violations and smuggling Crimes |
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Article (219):- The fees, taxes and fines determined upon or adjudged upon the violators and those responsible for smuggling, jointly and severally, in accordance with fundamentals adopted in the collection of state funds. The goods and the means of transport, when present or seized, shall be the guarantee for the settlement of the required amounts. |
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