Civil Lawsuits' Privacy Related to Customs Disputes at the Customs Court

Analytical Study in Jordanian Customs Law

Abstract

Taxes, fines, and customs duties constitute the first resource for the state's treasury and contribute to raising its budget, which highlights the custom administration's influential role, given that any evasion of paying taxes, fines, and fees constitutes a drain on the state's financial resources, which requires the state to confront and fight it, and this is only achieved through strict customs control in light of clear legal provisions. The means to fulfill or protect rights is the lawsuit, as it is the way to be followed to obtain or defend the right and the means to achieve the protection decided by law for the right. As we know, customs crime, in general, generates two basic lawsuits: a public lawsuit initiated by the Customs Public Prosecution and a civil lawsuit initiated by the Customs Administration and represented in litigation at the Customs Courts by the Customs Public Prosecution. Hence, the specificity of the civil case is evident in its customs aspect since the legislator established a rule in which he considered that the customs fines and confiscations provided for in the customs law are civil compensation for the department and are not covered by the provisions of general amnesty laws, which this research highlights