Background

A shipment of 26 containers of ready-made garments was stopped by Abdul Aziz International Airport Customs Department in the name of a company. The Customs sent samples to the laboratory after the merchant had pledged to wait for the results before disposing of the goods. The results showed that the sample did not meet the components of the raw material specifications. The case was referred to the First Instance customs Committee.

The Committee issued a ruling convicting the owner of the company of smuggling and compelled him to pay a customs fine equivalent to 10% of the value of the shipment and requested the merchant to pay the equivalent of the value of the shipment as a forfeiture fee.

The owner of the company filed an appeal but did not include arguments that would undermine the ruling's regularity. The case was referred to Jeddah Customs Appeals Committee.

Decision