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004314 AI generated

Maritime entry of hidden foreign goods constitutes smuggling under customs law regardless of intent.

Case Number 004314
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the appeal filed by Antonio Ferreira against the Fiscal Auditor of Lisbon. The court held that a maritime inscribed person commits the crime of smuggling by introducing foreign-acquired goods into the country through customs while keeping them concealed from inspection. The decision emphasized that the act of hiding merchandise during entry satisfies the legal definition of smuggling without requiring proof of specific intent to evade duties.

Legislator headnote

Official

DESCAMINHO MERCADORIA ESCONDIDA E NÃO MANIFESTADA INSCRITO MARITIMO

Keywords

AI generated
maritime smuggling concealed goods customs entry fiscal evasion inscribed person

Cited Legislation

AI generated
Art. 41 of the Customs Code
Art. 43 of the Customs Code
Art. 168, para. 2 of the Customs Code

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Full text

[AREA TEMATICA 1] DIR ADUAN - DIREITOS IMPORTAÇÃO. [LEGISLACAO NACIONAL] CADU41 ART41 ART43 ART168 PAR2. [ANO DA PUBLICACAO] 1971 [Nº CONVENCIONAL] JSTA00020449 [Nº DO DOCUMENTO] SA419661207004314 [Nº DO VOLUME] XXV [OBJECTO] SENT AUDITORIA FISCAL LISBOA. [PAGINA] 16 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] FERREIRA , ANTONIO E OUTRO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/04AB51BCABC24EC7802568FC003759F5?OpenDocument

SUMÁRIO

Comete o delito de descaminho o inscrito maritimo que introduz no Pais, atraves da alfandega, mas a ocultas da fiscalização, mercadorias que havia adquirido no estrangeiro.