Kuwait Court of Cassation principle number 2932

Legislation regulating tax-assessment procedures. Mandatory rules pertaining to public policy. The effect thereof. The court must apply them of its own motion, and their contravention entails nullity. - Assessment of customs tax on imported goods. Its method. 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 stated in the invoices 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 in respect of both the Customs Department and the importer. - This assessment's connection with public policy. Its effect. The Customs Department may not interfere with this assessment by another decision revaluing the goods afresh after customs duties have been paid and the goods released, on the ground that its initial assessment was too low, or by reassessing according to the other method it did not initially adopt, unless it alleges fraud, deceit or forgery by the importer. Its rectification of an error in assessment - 501 - Commercial 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.