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Part 9 · Criminal and regulatory fine regulations, seizure on import and export  ›  Chapter 2 · Seizure of goods on import and export › Section 148

Competences, appellate remedies

(1) The request in accordance with section 146 (1) shall be made to the Central Customs Authority (Generalzolldirektion) and shall remain in force for one year unless the request has been made for a shorter duration. The request may be repeated.

(2) The person making the request shall be charged with the costs of official acts connected with the request subject to section 178 of the Fiscal Code.

(3) Seizure and confiscation may be contested using the appellate remedies admissible in respect of seizure and confiscation in regulatory fining proceedings in accordance with the Act on Regulatory Offences. The person making the request shall be heard in appeal proceedings. An immediate appeal may be filed from a local court (Amtsgericht) decision. The higher regional court shall decide on the immediate appeal.

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