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004395 AI generated

Portuguese court rules maritime crew hiding foreign goods in a passenger commits customs evasion crimes.

Case Number 004395
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 jurisdictional appeal filed by Manuel Nunes and others against the Fiscal Audit of Lisbon. The court held that maritime crew members who secretly introduce foreign goods via a passenger commit customs evasion offenses, while the passenger submitting such items to review commits a specific transgression. This decision clarifies criminal liability for both the crew and the passenger under the Customs Contencious Law and Customs Regulations.

Legislator headnote

Official

DESCAMINHO DELITO ADUANEIRO MERCADORIA DE ORIGEM ESTRANGEIRA INSCRITO MARITIMO TRANSGRESSÃO ADUANEIRA

Keywords

AI generated
customs evasion crimes maritime crew liability passenger transgression foreign goods concealment customs audit appeal

Cited Legislation

AI generated
Art. 50, par. 1 of the Customs Contencious Law
Art. 395 of the Customs Regulations

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC.

[LEGISLACAO NACIONAL] CADU41 ART19 PAR2 ART41 ART43 ART50 ART51 ART168 PAR2. RGA41 ART395.

[ANO DA PUBLICACAO] 1971

[Nº CONVENCIONAL] JSTA00019479

[Nº DO DOCUMENTO] SA419670621004395

[Nº DO VOLUME] XXVI

[OBJECTO] SENT AUDITORIA FISCAL LISBOA.

[PAGINA] 13

[PRIVACIDADE] 01

[RECORRENTE] FAZENDA NACIONAL

[RECORRIDO 1] NUNES , MANUEL E OUTROS

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/C79EC4F94FD12C69802568FC00374E3C?OpenDocument

SUMÁRIO

I - Os tripulantes inscritos maritimos que introduzem no Pais, a ocultas da alfandega e por intermedio de um passageiro, mercadorias de origem estrangeira cometem delitos de descaminho de direitos de importação.

II - O passageiro que submete a revisão aduaneira, juntamente com a sua bagagem, aquelas mercadorias incorre em transgressão prevista e punida pelos artigos 50, paragrafo 1, do Contencioso Aduaneiro e 395 do Regulamento das Alfandegas.