Article (37)
 

(a)     The Customs Court of first instance shall be competent to consider all offences provided for in this Law 

       and the regulations and executive instructions issued hereunder. The court shall have the right of detention

       and release in respect of such offences and shall examine the legal issues arising as a consequence of the

       implementation of the provisions of this Law.

 

(b)  Proceedings shall be commenced in the case of alleged offences provided for under paragraph (a) above at

      the request of the Director.

 

 

(c)  The Customs Court of First Instance will not hear any case against the Department relating to the tax and

      the fines unless the plaintiff pays the declared amount in full, provided that a fine equivalent to 10% per

      annum of the amounts disputed be imposed at the time of the issuance of judgment and proof establishing

      the plaintiff is not justified in his suit for the period from the date of commencement of the dispute until the

      full settlement thereof.

 

(d)  The amounts subject to the late payment penalty stipulated under Article (26) of this Law shall be exempt

      from the 10% fine referred to at the end of paragraph (c) above. The late payment penalty, in this case,

     shall be collected for the period starting from the date the tax was due pursuant to this Law.

 

 

 

  Article (38)
 

 

(a)  Rulings of the Customs Court of First Instance may be appealed to the Customs Court of Appeals after 

      posting bail equivalent to the amount assessed by the former court. Judgments by the Court of Appeals 

     shall be final and binding.

 

(b)  Rulings by the Court of Appeals on legal pleas may be heard by the Court of Cassation (Supreme Court) if:

 

(1)   The amount involved is not less than JD 1000.

(2)  The disagreement is over a previous ruling involves an innovative legal point, special complexity or a

      matter of general importance and the Customs Court of Appeals so agrees. The case for cassation

      shall be filed within ten days following notification of the Customs Court of Appeals’ ruling.

(3)   If the Customs Court of Appeal refuses to permit cassation, the appellant shall have the right to

      request such permission from the Chief Justice of the Court of Cassation within ten days of the

      refusal of permission.

(4)  If the Customs Court of Appeals or the Chief Justice of the Court of Cassation grants such

     permission, the appellant shall file the cassation plea within ten days of notification of such permission.

 

(c)  The powers of the Attorney General, in cases relating to the tax heard before the Customs Court of First

      Instance and Appeal and the Court of Cassation and other courts, shall be conferred to one public

      prosecutor or more, appointed by the Minister, from the legal staff of the Department or the Customs

      Department. The said public prosecutors have the right to investigate, litigate, and appeal to the Court of

      Appeal and Cassation the judgments issued in such cases.

 

(d)  Notwithstanding any other legislation, half of the service spent by the public prosecutor appointed by virtue

     of this Law shall be considered as accepted service for the purposes of attorneys’ association law and

     independent court law.

 

Article (39)
 

 

(a)  The Customs Court of First Instance and the Customs Court of Appeals shall apply the legal hearing 

      proceedings stipulated by the Customs Law and the laws on penal and civil litigation proceedings within the

      limits of and without detriment to the provisions of this law.

 

(b) The provisions of the Customs Law in force shall apply to the imported goods of which a customs infraction

     or smuggling offence has been committed as stated in the Customs law and resulted in tax loss.