المصالحة الجزائية الجمركية في قانون الجمارك الأردني

الملخص EN

The customs criminal reconciliation happens between the Minister of Finance or his authorized person and one or some or all of those responsible for the offense of smuggling or smuggling estoppel on the fall of the right of prosecution for this offense if the tariff issue in the possession of the Customs Department was referred to the Customs Court of First Instance, either if referred it will be dropped as long as there is no primitive rule, and so the effects of the legislature it has not expressly provided for, and the importance of this reconciliation is in favor of the state treasury and the community, judges and those involved in smuggling, which is in the end leads to the alternative that ends the conflict prematurely through financial penalty.

This study highlights the true concept of reconciliation punitive customs, its characteristics, its nature, the legal effects of, and the attitude and behavior of the Jordanian legislator in the Customs Law on the reconciliation.

This study also clarifies the shortcomings and deficiencies and imbalances of organizing such reconciliation and to provide the legislator with certain suggestions and proposals in this regard.