Kuwait Court of Cassation principle number 2056

Revaluation by the Customs Department after payment of duties and release of the goods. Impermissible, but it may rectify any error or omission in assessing duties. Reason thereof. It is not regarded as a fault on its part against the importer that may be invoked to escape the duties due. Its condition. The right must not have become time-barred at the time of the claim. The judgment's contravention thereof. Error in application of the law requiring its cassation. - 393 - Obligation