Kuwait Court of Cassation principle number 1290

Legislation regulating tax assessment procedures. Mandatory rules pertaining to public policy. The effect of this. The court must apply them of its own motion, and their violation entails nullity. - Assessment of customs tax on imported goods. How it is conducted. Either by valuing the goods according to their value at their place of 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 being notified of this assessment, the owner of the goods may challenge it before a committee formed by a decision of the competent minister to whom the Customs Administration reports, within fifteen days from the date of notification. Upon rejection of the challenge, the valuation becomes final and immune from challenge in relation to both the Customs Administration and the importer. - This assessment’s connection with public policy. Its effect. The Customs Administration may not interfere with it by another decision revaluing the goods anew after payment of customs duties and release of the goods, on the ground that its initial assessment was 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 error in assessment or an oversight is not considered a fault against the importer that may be invoked to escape the duty where it is legally payable by him and the right has not become time-barred.