اليوم الأحد الموافق : 17 - يناير - 2021


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Part Fifteen
Customs Litigation
Section Five
Trial Fundamentals
  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.