Facts
- By decision of December 13, 1999, the Federal Office for Agriculture awarded X. SA a share of the tariff quota for the importation of 105,000 liters of natural white wine for the price of 35,000 francs to be paid within 60 days. - Between February 18 and 28, 2000, X. SA imported 60,092 liters of white wine at the tariff quota rate before having paid the price of the award. - By decision of November 13, 2000, the Federal Customs Administration condemned X. SA to pay 187,190 francs 30 corresponding to the difference between the applied tariff quota rates and the out-of-quota tariff rates. - X. SA appealed against this decision, invoking in particular the violation of the principle of legality.Considerations
The Federal Tribunal dismissed the appeal. It considered that the prior payment of the award price constituted a formal condition of the right to import wine at the reduced tariff quota rate, a condition based on a sufficient legal basis. Accordingly, the imports made before the payment of the award price were subject to the ordinary customs regime and had to be subject to a customs duty at the out-of-quota rate.
Furthermore, Article 12 of the Federal Law on Administrative Criminal Law…