የጉምሩክ ወንጀል ጋር በተያያዘ ፤ተከሳሽ በወንጀሉ ጥፋተኛ ባይባልም ንብረቱ የሚወረሰው ሰለድርጊቱ አፈፃፀም ሁኔታ የሚያሰረዳ አጥጋቢ ማስረጃ መቅረቡን ፍ/ቤቱ አሳማኝ ሆኖ ሲያገኘው ስለመሆኑ ፤ አዋጅ ቁጥር 622/2001 አንቀፅ 104 እና አዋጅ ቁጥር 859/2006
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