عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Among the important undirect taxes are import duties and tax, in whose process of collecting, there is always dispute between tax payer [merchant] and the customs office. Urgent as they are, these disputes are usually settled by tribunals other than public courts. Therefore, to preventing prolonged procedures, the disputes are settled, through administrative formalities, by the customs office. Otherwise, they are initially referred to quasi-judicial procedure (Initial Commission Customs Disputes) and then to Appeal Commission for Customs Disputes. Finally, the disputes will be referred to ultimate procedure, and done technically by "administrative Justice Court ".The tribunals have been examined in terms of correspondence with fair trial principles.