خصوصية النظام القانوني للمحاضر الجمركية في التشريع الجزائري

Abstract EN

The specificity of criminalization in custom matters leads the Algerian legislator to put laws and statutory regulations that are considered as an exception to general rules.

the difference can be observed especially in records seizure and PV report these records have been submitted in the custom law to a rigorous procedure and formalities.in the view of its importance in the custom dispute, these records have been restructured again in the form and substance by the executive decree 301 / 26.

this restructuration has given these records either an absolute or either a relative legal value.

yet and despite this value, that does not prevent the legislator to set up appeal countermeasures in nullity and false.

and given the specificity of these records in the area of evidence, this gives it an impact in the custom dispute between the released and restriction of the discretionary power of the judge which induced the accused to look or to seek for other evidence that contradict the contents of these records.

this may undermine the presumption of innocence enshrined in the constitution.