Background

A claimant filed a case against the customs department before the court requesting a final clearance of 7982.970 Egyptian Pounds for a customs difference. The claimant said that he imported a shipment of balloons from Taiwan and paid the customs duties but the department then requested him to pay the mentioned amount.

The customs department filed a case against the claimant before the court requesting the claimant to pay the amount.

The court ruled that the claimant should pay the amount to the customs department.

The claimant appealed the ruling before the court of appeal. The court upheld the appealed ruling.

Decision

The claimant appealed the ruling before the court of cassation and said in his grounds of appeal that the ruling had erred in the application of law and that he already paid the customs duties for the shipment and that the shipment had already been released from the department.