Kuwait Court of Cassation principle number 3405

Legislation regulating tax assessment procedures. Mandatory rules relating to public policy. The effect thereof. The court must apply them of its own motion, and their violation entails nullity. - Assessment of customs duty on imported goods. Its method. Either by valuing the goods according to their value at their 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 notification of this assessment, the owner of the goods may contest it before a committee constituted by a decision of the competent minister to whom - 572 - Commercial the Customs Department reports, within fifteen days from the date of notification; upon rejection of his grievance, the valuation becomes final and immune from challenge as regards both the Customs Department and the importer. - This assessment's relation to public policy. Its effect. The Customs Department may not alter this assessment by another decision revaluing the goods anew after payment of customs duties and release of the goods on the ground that its first assessment was too low, or by reassessing according to the other method which it did not initially adopt, unless it alleges fraud, deceit or forgery by the importer. Its rectification of an assessment error or oversight is not an error against the importer that may be invoked to escape the duty whenever it is legally payable by him and the right has not become time-barred.