Kuwait Court of Cassation principle number 1772

Legislation regulating tax assessment procedures. Mandatory rules relating to public policy. The effect thereof. The court must apply them of its own motion, and their violation entails nullity. - Assessment of customs duty on imported goods. Its method. Either by valuing the goods according to their value at their origin or source, plus freight charges and any other expenses specified by a decision of the customs authority, or by valuing them without being bound by their value stated in the invoices submitted for them. The owner - 512 - Administrative of the goods may, after being notified of this assessment, lodge a grievance against it before a committee formed by decision of the competent minister to whom the Customs Department is subordinate, within 15 days from the date of notification. Upon rejection of his grievance, the valuation becomes final and immune from challenge as regards both the Customs Department and the importer. - This assessment’s connection with public policy. Its effect. The Customs Department may not interfere with it by another decision revaluing the goods anew after payment of customs duties and release of the goods, on the basis of its assertion that its initial assessment was too low, or by reassessing according to the other method that it did not initially adopt, unless it alleges fraud, deceit or forgery by the importer. Its rectification of an assessment error or oversight is not considered a wrong against the importer that may be invoked to escape the duty where it is legally due from him and the right has not been extinguished by limitation.