Kuwait Court of Cassation principle number 2931

Revaluation by the Customs Administration after payment of duties and release of the goods. Impermissible, and it may rectify any error or omission in assessing the duties. Rationale therefor. It is not considered an error on its part against the importer that may be invoked to escape the duties due. Its condition. That the right has not been extinguished by prescription at the time of the demand. A judgment contravening this. An error in the application of the law requiring its cassation.(¿)