1. In the case of the offences referred to in articles 424-2°and 427-1°, confiscation may only be ordered in respect of the objects of fraud. However, the goods concealing the fraud and the means of transport used to unload and remove the fraudulent items shall be confiscated if it is established that the owner of these means of transport is an accomplice of the fraudsters. 2. In the event of…
Where it has not been possible to seize the items liable to confiscation or where, having been seized, the customs authorities so request, the court shall, in lieu of confiscation, order the payment of a sum equal to the value represented by the said items and calculated on the basis of the domestic market price at the time when the fraud was committed.
When it is not possible to determine the amount of duties and taxes actually due or the actual value of the disputed goods, in particular in cases of infringement of articles 411-2 a, 417-2 c, 421-3°, 423-2° and 426-1°, penalties are assessed on the basis of the highest tariff applicable to the most heavily taxed category of goods of the same type and according to the average value indicated by…
Where the court is convinced that offers, proposals to buy or sell, or agreements of any kind relating to the objects of fraud have been made or entered into at a price higher than the domestic market price at the time when the fraud was committed, it may use this price as a basis for calculating the penalties laid down by this Code according to the value of the said…
1. Any act falling within the scope of the separate punitive provisions enacted by this Code must be considered in the highest criminal sense to which it is susceptible. 2. Where there is more than one customs offence, pecuniary penalties shall be imposed for each duly established offence.
Without prejudice to the application of the penalties laid down in this Code, the offences of insult, assault, rebellion, corruption or prevarication and those of contraband with assembly and carrying weapons shall be prosecuted, tried and punished in accordance with ordinary law.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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