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004406 AI generated

Portuguese court dismisses customs prosecution for attempted smuggling where fish was sold outside the designated lot.

Case Number 004406
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 customs prosecution against a fish merchant for attempted smuggling. The court found that while the defendant sold fish outside the designated lot, the specific elements required to constitute the crime of attempted smuggling under the Customs Controversial Procedure Code were not met. Consequently, the prosecution was rejected due to the lack of sufficient evidence regarding the intent and manner of the alleged evasion.

Legislator headnote

Official

CONTENCIOSO ADUANEIRO PROCESSO PENAL FISCAL TENTATIVA DE DESCAMINHO LOTA

Keywords

AI generated
attempted smuggling customs lot violation fiscal prosecution customs procedure code portuguese law

Cited Legislation

AI generated
Art. 42, n. 1 of the Customs Controversial Procedure Code
Art. 43 of the Customs Controversial Procedure Code
Art. 190, para. 2 of the Customs Controversial Procedure Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT - PROC FISC. [LEGISLACAO NACIONAL] CADU41 ART19 PAR2 ART42 N1 ART43 ART190 PAR2. [ANO DA PUBLICACAO] 1971 [Nº CONVENCIONAL] JSTA00019496 [Nº DO DOCUMENTO] SA419671025004406 [Nº DO VOLUME] XXVI [OBJECTO] SENT AUDITORIA FISCAL LISBOA. [PAGINA] 18 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] PINTO , JOAQUIM [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DBCA0967C31A508C802568FC00374EB3?OpenDocument

SUMÁRIO

Pratica o delito de descaminho previsto e punido nos artigos 42, n. 1, 43 e 190, paragrafo 2, do Contencioso Aduaneiro o maritimo que vende fora da lota e a ocultas da fiscalização uma porção de peixe que havia introduzido no consumo atraves de local sujeito a fiscalização permanente.