Background

A company imported a shipment of biscuits through King Abdul-Aziz Port. The company pledged to hold the shipment until the results of testing were revealed. The customs department tested samples of the shipment and found that some of them did not fit 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 19622 Riyals plus a confiscation allowance of 98107 Riyals.

The representative of the company appealed the ruling before the Customs Appeal Commission (SCAC) claiming that the shipment was fit with the general and exporting standards and that the laboratory report had confirmed the biscuits were suitable for human consumption. The representative of the company stated the company had imported the shipment for a party which belonged to the royal family.

Decision