CACD 2465/2015
Type
Case
Court
Saudi Arabia Customs Appeal Committee of Dammam
Jurisdiction
Saudi Arabia
Taxonomy
Offences against the State & the General Public, Trade & Freedom to Trade
Copyright
LexisNexis
Decision date
8 Apr 2015
Catchwords
Import – Smuggling – Customs – Value of Goods – Customs – Violation – Fine – Value of Goods
This case involved imported goods which had failed to pass customs tests and which the importer had disposed of without authorisation. The key issue was whether the correct valuation procedures had been followed when setting the fines.
Background
Two shipments were stopped by the Customs Department on behalf of a company. The Customs submitted samples to the laboratory after the merchant had pledged to wait for the tests results before disposing of the goods. As the results did not conform to the specifications, the importer was requested to return the shipments. The importer replied that he had disposed of the goods. The case was then referred to the First Instance customs Committee.
The Committee issued a ruling convicting the owner of the company of smuggling and forced him to pay a fine equivalent to double the amount of the customs fees for the infringing items and to pay the equivalent of the value of the shipment as a forfeiture fee.
Decision