Kuwait Court of Cassation principle number 2057

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 manner. 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 lists submitted for them. After being notified 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 is subordinate, within fifteen days from the date of notification. Upon rejection of his challenge, 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 alter this assessment by another decision revaluing the goods anew after customs duties have been paid and the goods released, on the ground that its initial assessment was low, or reassess them according to the other method that it did not initially adopt, unless it alleges fraud and deceit or forgery by the importer. Its correction of an error in assessment or an omission 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 prescription.