Rulings further clarify confiscation and countervalue rules in customs and excise law

Countervalue Valuation: The Belgian Court of Cassation ruled that the countervalue of confiscated goods must be assessed at the time of the offense, not at the time of confiscation, emphasizing the importance of the timing of the offense in legal evaluations.
Mitigation of Harsh Penalties: The court established that confiscation may be waived if it would impose an unreasonably harsh penalty, taking into account the seriousness of the offense and the offender’s financial situation, which may prevent any obligation to pay the countervalue of the goods.
Judicial Discretion and Practical Implications: The judgments highlight the necessity for judicial discretion to mitigate confiscation, ensuring penalties are not excessively harsh, while clarifying that the Belgian state cannot claim compensation for non-presentation of goods if confiscation is mitigated or waived.