Kuwait Court of Cassation principle number 157

Legislation regulating tax assessment procedures. Its relation to public policy. Its violation. Its effect. Nullity. - Assessment of customs duty on goods. How it is made. By appraising them according to their value at origin and according to the lists submitted for them, with freight charges and expenses added thereto, or without being bound thereby. - Grievance against the appraisal. How it is made. Before the competent committee by registered letter within fifteen days of notification of the appraisal. Expiry of this period or rejection of the grievance. Its effect. The appraisal becomes final. The reason for this. Its relation to public policy and the stability of the legal positions of the persons concerned.