منازعات إدارة الجمارك في القانون الجزائري
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Date
2024
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جامعة المسيلة
Résumé
Judicial follow-up is one of the most important legal means of fulfilling the Customs Administration's fiscal
rights and collecting customs fines resulting from final judgments and decisions. The effectiveness of collection
is coupled primarily with the level of composition of Customs agents and their control of inspection and followup procedures, with all forms of follow-up at the level of criminal, civil and administrative judicial authorities.
The Customs Administration, for example, may be liable for wrongdoing by one of its agents on the
performance of his or her function, causing harm to others. In this case, the judicial bodies that rule on
administrative cases are competent to adjudicate the case. Objections to the payment and payment of customs
rights or objections to customs coercion and other customs cases of a civil nature may arise, in which case the
litigation shall be brought before the bodies that decide civil cases to which the adjudication is competent and
to which the Customs Administration is a party. The Customs Department has identified violations of customs
legislation, referring the case to the judicial bodies that decide on penal matters. and criminal judicial followup in terms of size is the usual form of customs disputes, which in practice has created a kind of control and
familiarity with this article by representatives of the Customs Administration; However, the emergence of
national and foreign private investments in the market economy has contributed to the multiplication of customs
issues at the civil and administrative level. On the other hand, the importance of amounts owed to the public
treasury and the length of litigation procedures necessitates the use of all legal measures to ensure the fulfilment
of these rights, which necessarily requires the proper exercise of these measures
Description
Mots-clés
: customs, Administrative Judiciary, Criminal Litigation, Reconciliation, Administrative Liability.