Article 357
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…
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Showing 2271–2280 of 42005 articles for “Art. Cass. com. 31-3-2004 n° 624 FS-PB”
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…
When the release of objects seized for infringement of laws the enforcement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall on…
The provisions of articles 121-6 and 121-7 of the Criminal Code apply to accomplices in customs offences.
In customs matters, customs officers may issue all writs and other legal documents that bailiffs are accustomed to issuing; they may, however, use any bailiff they see fit, in particular for the sale…
The administration is authorised not to make any payment by virtue of judgments contested by opposition, appeal or cassation, unless those in whose favour the said judgments have been rendered have fi…
1. The holder of fraudulent goods is deemed to be responsible for the fraud. 2. However, public carriers shall not be considered, themselves and their servants or agents, as offenders when, by correct…
1. Notifications to the customs administration shall be made to the agent representing it. 2. Notifications to the other party shall be made in accordance with the rules of the Code of Civil Procedure…
All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the p…
1. Tenderers shall be liable for non-performance of the commitments entered into, subject to their recourse against carriers and other agents. 2. For this purpose, the department to which the goods ar…
Any challenge to the decisions of the accounting officer of customs relating to the guarantees required of the person liable for payment may be brought, within fifteen days of notification of the repl…
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