Kuwait Court of Cassation principle number 90

Legislation regulating tax assessment procedures. Its relation to public policy. Contravention thereof. Its effect. Nullity. - Assessment of customs duty on goods. How it is carried out. By valuing them according to their value at origin and according to the lists submitted for them, with freight charges and expenses added, or without being bound by that. - A grievance against valuation. How it is made. Before the competent committee by registered letter within fifteen days of notification of the valuation. Expiry of this time limit or rejection of the grievance. Its effect. The valuation becomes final. The reason for this. Its relation to public policy and the stability of the legal positions of the persons concerned. - Revaluation by the Customs Administration after payment of duties and release of the goods. It is not permissible, and it may rectify any error or oversight in assessing duties. The reason for this. 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 become time-barred at the time of the demand. The judgment’s contravention of this is an error in applying the law requiring its cassation. - Tax Appeals Committee:-