Facts
On October 3, 1983, M. landed at Sion airport from Antwerp and completed a customs declaration stating that he was not importing any goods other than his used personal effects and travel provisions. However, he was caught unloading boxes of cigarettes from the plane and placing them in a van. It was established that M. had already introduced cigarettes into Switzerland in the same manner on September 8, 27, and 30, 1983, and had not declared them to customs.
By a repression order of December 23, 1987, the Federal Customs Administration condemned M. to a fine of 30,000 francs. The Court of the IInd district for the district of Sion confirmed this decision by judgment of April 6, 1992. The Cantonal Court found M. guilty of violating the federal customs law and reduced the fine to 15,000 francs.
In parallel, M. was subject to a procedure for liability under art. 12 ACLA. The Customs Directorate of the Vth district made M. liable for payment of various duties.
M. filed an appeal against the judgment of the Cantonal Court, but it was dismissed for inadmissibility.
Considerations
The Court of Cassation examined the arguments raised by M., including the statute of limitations for the offenses, the amount of the fine, and the application of art. 13 ACLA. The Court found that the relative statute of limitations of 5 years had never been acquired and that the absolute statute of limitations had not been reached due to the suspension provided for in art. 11 para. 3 ACLA…