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004409 AI generated

Court dismisses customs appeal where individual failed to declare goods openly offered on a docked ship.

Case Number 004409
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the customs appeal filed by Manuel Dias regarding four tablets of English chocolate and four packages of Spanish taffy seized at Ponta Delgada. The individual admitted the goods were openly offered on a docked vessel but failed to present them at the customs office. The court ruled that this open display constituted a mere fiscal transgression rather than a crime requiring criminal prosecution.

Legislator headnote

Official

CONTENCIOSO ADUANEIRO PROCESSO PENAL FISCAL MERCADORIA DE ORIGEM ESTRANGEIRA MANIFESTO DE MERCADORIA IMPORTADA NEGLIGENCIA TRANSGRESSÃO ADUANEIRA

Keywords

AI generated
customs declaration failure fiscal transgression open display of goods port seizure procedure criminal vs administrative offense

Cited Legislation

AI generated
Art. 8 of the Customs Code
Art. 50 of the Customs Code
Art. 51 of the Customs Code
Art. 145 of the Customs Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART8 ART50 ART51 ART145. [ANO DA PUBLICACAO] 1971 [Nº CONVENCIONAL] JSTA00019509 [Nº DO DOCUMENTO] SA419671129004409 [Nº DO VOLUME] XXVI [OBJECTO] SENT TFA PONTA DELGADA. [PAGINA] 21 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] DIAS , MANUEL [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/08CF758FB2CFAA51802568FC00374EED?OpenDocument

SUMÁRIO

Praticou uma mera transgressão fiscal o individuo a quem no cais do porto de Ponta Delgada foram apreendidas quatro tablettes de chocolate de origem inglesa e quatro pacotes de rebuçados de origem espanhola, que lhe haviam sido oferecidos a bordo de um navio fundeado naquele porto e que levava a vista de toda a gente e sem qualquer disfarce, sem no entanto os apresentar na competente estancia aduaneira.