اليوم الأحد الموافق : 17 - يناير - 2021


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Part Fifteen
Customs Litigation
Section Five
Trial Fundamentals
  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.