Facts
The Sanctions Assistance Missions Communications Centre (SAMCOMM) in Brussels informed the Swiss Federal Customs Administration that the company P. S.A. in Glarus (with a branch office in Lugano) allegedly delivered cigarettes under false declaration and in violation of the UN embargo against Serbia and Montenegro from Belgium or Switzerland via the Czech Republic to Podgorica/Montenegro. The Federal Customs Directorate subsequently opened a criminal investigation against P. S.A. and E. Inc. in Zurich. The investigation revealed that the companies G. Etablissement, T. Establishment, and A. Establishment in Schaan/Liechtenstein were also buyers and/or suppliers of cigarettes for E. Inc.
The company G. Etablissement filed a complaint against the search warrant and the seizure of documents in its business premises in Liechtenstein.
Considerations
The Federal Supreme Court decided that in the present case, only the penal provisions of the Customs Act apply, as there is a violation of the Ordinance on Economic Measures against Yugoslavia as well as a customs offense.
The Federal Supreme Court further stated that according to the Customs Union Treaty between Switzerland and Liechtenstein of 29…