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004176 AI generated

Maritime smuggling conviction upheld when goods are hidden from customs inspection upon entry.

Case Number 004176
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court unanimously upheld the conviction for maritime smuggling against the defendant. The court found that the defendant imported goods from the Netherlands through the customs office while concealing them from fiscal inspection, thereby evading duty payments. The decision rests on the clear legal definition that such concealment constitutes the crime of smuggling regardless of the specific route used.

Legislator headnote

Official

DESCAMINHO INSCRITO MARÍTIMO MERCADORIA ESCONDIDA E NÃO MANIFESTADA

Keywords

AI generated
maritime smuggling customs evasion hidden goods fiscal inspection duty payment

Cited Legislation

AI generated
Art. 41 of the Customs Code
Art. 43 of the Customs Code

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Full text

[AREA TEMATICA 1] DIR PROC ADUAN CONT. DIR ADUAN - DIREITOS IMPORTAÇÃO. [LEGISLACAO NACIONAL] CADU41 ART41 ART43. [ANO DA PUBLICACAO] 1970 [Nº CONVENCIONAL] JSTA00021938 [Nº DO DOCUMENTO] SA419651027004176 [Nº DO VOLUME] XXIV [OBJECTO] SENT AUDITORIA FISCAL DE LISBOA DE 1965/05/31. [PAGINA] 20 [PRIVACIDADE] 01 [RECORRENTE] FAZENDA NACIONAL [RECORRIDO 1] CASTELO , AMERICO [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F786EC5DBFD2825B802568FC0038B25D?OpenDocument

SUMÁRIO

Comete o delito de descaminho o marítimo que traz da Holanda diversas mercadorias e as introduz no País, através da alfândefa e a ocultas da fiscalização, subtraindo-as assim ao pagamento dos respectivos direitos.