The Prohibition Of Claim Suit And Its Procedural Effect On Customs Duties And Fines In The Jordanian Customs Law

Abstract

Customs is a system that is recognized in all countries of the world. Governments establish a set of regulations and laws to regulate the collection of import duties from abroad. However, customs may demand customs duties and fines that are not due or have expired, which may lead the affected person to resort to the judiciary in order to file a prohibition of claim suit in accordance with specific legal conditions. Therefore, it was necessary to search for these conditions and specify the period of prescription for these duties and fines, especially as there are contradictory decisions by the Court of Cassation in this regard. The researcher reached a number of conclusions and recommendations, the most important of which was that the legislator allowed recourse to the judiciary to prevent customs claims, but he stipulated formal conditions, the most important of which is paying a bail before filing the lawsuit. He also specified a period of prescription for fines and duties of three years. The researcher reached a number of recommendations, the most important of which is that the Jordanian legislator should explicitly specify the prohibition of claim suit in a way that clarifies the legal periods for it to fill the legislative vacuum in this regard, in order to achieve justice.