​Khadim Ba Customs: A dossier under the collar? (Par Serigne Mb Ndiaye) 

  Despite the evidence of his innocence brought to justice by the expert appointed by the judge and the reports of experts in customs law on the vacuity of the customs charges, the businessman is still behind bars. In a letter addressed to the Judge, the lawyers demonstrated through a pertinent argumentation by experts in customs law that the customs officers’ decisions were tainted with nullities as much in substance as in form and that the classification of the offences and the designation of the defendant posed a real problem. In the light of the relevant arguments set out in the analysis of the biased customs procedure, the Judge was unable to take account of the findings of the report of the expert whom he had appointed. An extract from the letter contesting the charges of the Customs: In the light of the above, the Commission considers that it is necessary to examine whether the provisions of Article 344 (1) of the Customs Code and Articles 18 to 33 of the Uniform Law 2014-12 on the litigation of infringements of the legislation on changes are to be interpreted in a manner consistent with the provisions of Article 344 (1) of the Customs Code. 1. the Cargoes declared in accordance with the standards laid down by the customs authorities Articles 390 and 399-4 of the Code des douanes qualified d’ délits d’importation sans déclaration de marchandises interdites within the meaning of Article 21 (1) of the said Code. However, the same Article, in paragraph 2, provides in essence that a good is not prohibited when its import or export is subject to particular formalities and that the prohibition is lifted by the completion of such formalities. 

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