Kuwait Court of Cassation principle number 1286

Legislation regulating tax assessment procedures. Its relation to public policy. Contravention thereof. Its effect. Nullity. - Assessment of customs tax on goods. Its manner. By valuing them according to their value at origin and according to the lists submitted for them, with freight charges and expenses added, or without being bound thereby. - Objection to valuation. Its manner. Before the competent committee by registered letter within fifteen days of notification of the valuation. Expiry of this period or rejection of the objection. Its effect. The valuation becomes final. The reason therefor. Its relation to public policy and the stability of the legal positions of the persons concerned. - Revaluation by the Customs Administration after payment of duties and release of the goods. Impermissible, but it may rectify any error or omission in assessing duties. The reason therefor. This is not considered an error 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. A judgment contravening this. An error in applying the law requiring its cassation.