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Showing 3371–3380 of 43102 articles for “Art. Cass. com. 15-3-1994 n° 740 P”
Where the perpetrator of a customs offence dies before a final judgment or settlement has been reached, the Administration is entitled to bring an action against the estate with a view to having the p…
Official reports, summonses, notifications, orders and other documents drawn up in connection with the implementation of the powers of investigation, recording and prosecution provided for in this Cod…
…se of investigations and questioning carried out by customs officers are recorded in the official report. 2. These reports shall state the date and place of the checks and investigations carried out,…
Within two months of receiving the response from the Regional Director of Customs or, in the absence of a response, on expiry of the six-month period provided for in the previous article, the taxpayer…
…lish a customs offence have the right to seize all objects liable to confiscation, to retain the shipments and all other documents relating to the objects seized and to proceed with the preventive ret…
The reports shall state the date and cause of the seizure; the statement made to the accused; the name, capacity and address of the persons seizing the goods and of the person in charge of the proceed…
1. The criminal courts shall hear all customs offences and all customs matters raised by way of exception. (2) They shall likewise hear customs offences that are related, ancillary or connected to a c…
…ement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall only be handed over to those in whose favour the said judgments were ren…
The provisions of articles 121-6 and 121-7 of the Criminal Code apply to accomplices in customs offences.
…uments that bailiffs are accustomed to issuing; they may, however, use any bailiff they see fit, in particular for the sale of seized, confiscated or abandoned goods.
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