Kuwait Court of Cassation principle number 340

Legislation regulating tax assessment procedures. Mandatory rules concerning public policy. The effect of this. The court must apply them of its own motion, and their violation entails nullity. - Assessment of customs duty on imported goods. How this is done. 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 recorded in the submitted invoices. After notification of this assessment, the owner of the goods may challenge it before a committee constituted by a decision of the competent minister to whom the Customs Department reports, within fifteen days from the date of notification; upon rejection of his grievance, the valuation becomes final and immune from challenge, both for the Customs Department and for the importer. - This assessment concerns public policy. Its effect. The Customs Department may not interfere with this assessment 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 which it did not initially adopt, unless it alleges fraud and deceit or forgery by the importer. Its rectification of an assessment error or oversight is not considered a fault against the importer which may be invoked to escape the duty where it is legally due from him and the right has not been extinguished by prescription. - 95 - Administrative