حدود حجية المحاضر الجمركية
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Date
2025
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جامعة المسيلة
Abstract
Customs reports, with their official status and evidentiary force, constitute a
cornerstone in the establishment of customs violations, and a fundamental pillar in
initiating proceedings. Within the customs domain, they are deemed conclusive
evidence, relied upon by courts and administrative authorities alike. However, this
strength-despite its weight-is not left unbounded by the legislator. Rather, it is
encircled by strict legal constraints, allowing for challenges through nullity,
forgery claims, or counter-evidence, in order to safeguard rights and uphold the
balance between state authority and the right to a fair defense.
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Keywords
: Customs reports, Evidentiary force, State authority, Right to defense.