Facts
The case concerns an individual, [S.], who imported agricultural products from Austria into Switzerland between 1971 and 1976 by presenting fictitious rental contracts, which allowed him to benefit from customs exemption. The customs authorities discovered the fraud and brought criminal proceedings against [S.] for customs offenses and smuggling.
The court of first instance convicted [S.] to a fine, but the cantonal court partially annulled the decision, considering that the facts prior to January 1, 1975, were prescribed. The customs administration filed a nullity appeal against this decision.
Considerations
The Federal Court examined the issue of the prescription of customs offenses committed under the former law. It recalled that, according to case law, acts committed under the former law must be judged according to the former law, subject to the application of lex mitior.
The Court considered that the new law on administrative offenses, which came into force on January 1, 1975, does not apply to facts committed before that date. The prescription of customs offenses committed before January 1, 1975, is therefore governed by the former law, which provides for a two-year prescription period.
The Court also examined the issue of interruption of prescription. It recalled that, under the former law,…