Acórdão nº 9110351 de Court of Appeal of Porto (Portugal), 26 de Junho de 1991
Magistrado Responsável | LUCIANO CRUZ |
Data da Resolução | 26 de Junho de 1991 |
Emissor | Court of Appeal of Porto (Portugal) |
N Privacidade: 1 Meio Processual: REC PENAL.
Decisão: PROVIDO.
Área Temática: DIR CRIM - DIR PENAL ADUAN.
Legislação Nacional: L 16/86 DE 1986/06/11 ART1 N1 L. DL 187/83 DE 1987/05/13 ART9 N1 N2 N3 N4 ART12 ART13 ART17 ART22. DL 16/83 DE 1983/01/21 ART4 N1.
Sumário: 1. O n.1 al. l) do art. 1 da Lei n. 16/86, de 11 de Junho, amnistiou os crimes e contra-ordenações consubstanciados pelos comportamentos e factos previstos nos ns. 1, 2, 3 e 4 do art. 9 e nos arts. 12 , 13 , 17 e 22 do Decreto-lei n 187/83, de 13 de Maio, ainda que em forma continuada, quando o valor aduaneiro total de mercadorias não for superior a 240 contos, desde que as mesmas sejam abandonadas a favor da Fazenda Nacional ou os correlativos direitos e demais imposições devidas sejam pagos nos 90 dias subsequentes a notificação que, no prazo de 90 dias, a contar da entrada em vigor da presente Lei, para tanto deveria ser feita ao infractor. 2. Valor aduaneiro e o preço normal das mercadorias importadas, ou seja, o preço susceptivel de ser atribuido a essas mercadorias...
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