Background

A company imported a shipment of food through King Abdul-Aziz Port. The customs department tested samples of the shipment and found that some of it did not meet the required standards. The customs department referred the case to the Customs Initial Commission.

The commission accused the company of customs evasion and ruled that the company should pay a fine of 8354 Riyals plus a confiscation allowance of 55001 Riyals.

The owner of the company appealed the ruling before the Customs Appeal Commission (SCAC) claiming that the report of laboratory was issued six months after the import of the shipment and that a fire had occurred in the company's store and destroyed the goods which meant that it was impossible to re-export them.

Decision