اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Fifteen
Customs Litigation
Section Six
  Sub-section Two
Enforcement of Judgements and Collection and Fines Resolutions
  Article (235):- The collection and fines resolutions as well as the judgements issued by customs cases shall be enforced after acquiring irrevocable status by all means of enforcement and that upon the movable and immovable funds of those charged in accordance with legal fundamentals in force
  Article (236):- When it is impossible to collect the prescribed or adjudged amounts in favour of the Customs Authority from the movable and immovable funds of the debtors ,the aid of imprisonment may be enlisted to collect such amounts and that in the ratio of one day for each (8)dinars or(208)riyals that have not been collected.
  It shall not be permissable to have the period of imprisonment exceed ,in any case, one year in respect of each judgement or resolution.
  The customs fine shall be lowered to what equals the actual period of imprisonment.
  Article(237):- The customs Authority shall have the right to apply within the limits prescribed in the preceding article for re-imprisonment of the adjudged who has been released in the event of his default of the conciliatory settlement contract and payment of what is resolved or adjudged.
  Article (238):- The imrisonment provided for in Article (236) shall not affect the right of the Customs Authority to collect the amounts outstanding on the violators or those responsible for smuggling or the prescribed expropriations,unless straitened circumstances are established by a decisive judicial judgement in accordance with laws in force.
  Article (239):- The imprisonment resolutions and memorandums of error issued by the competent authorities may be enforced and the enforcement notifications notified by means of the customs employees and policemen.
  Article (240):- The customs Authority shall be exempted from all enforcement costs and form the furnishing of guarantees or insurance in all the cases in which that is imposed by the law.