Kuwait Court of Cassation principle number 585

The customs duty imposed under Decree-Law No. (2) of 2002 concerning determination of the customs duty rate for cigarettes and tobacco may not be amended except by another law, and not by an inferior instrument. Customs Instructions issued under No. 26 of 2002 containing a minimum for this duty exceeding the rate imposed by the legislature under the aforementioned law, contrary to its provisions and Article Four of Law 13 of 1980 concerning customs. Consequence: the Customs Administration's decision in this regard is issued by an instrument other than that prescribed by law and contravenes the hierarchy of authority and rules of competence. The challenged judgment's adherence to this view. The objection to it in this regard. A factual argument that may not be raised before the Court of Cassation. - 153 - Administrative