111086 criminal law/ retroactive of criminal law
በቀድሞ ህግ እንደ ወንጀል የሚቆጠር ድርጊት በአዲሱ ህግ የወንጀል ድርጊት መሆኑ ቀሪ ከሆነ ጉዳዩ በወንጀል የሚታይበት አግባብ ስላለመኖሩ በአዲሱ የገቢዎችና ጉምሩክ አዋጅ መሰረት ከቀረጥ በነፃ በገባ እቃ አላግባብ መገልገል የወንጀል ተጠያቂነት ሳይሆን አስተዳደራዊ ተጠያቂነት ብቻ የሚያስከትል ስለመሆኑ
የኢ.ፌ.ድ.ሪ የወንጀል ህግ አንቀፅ 5(3) አዋጅ ቁ.622/2001 አንቀፅ 98(1)(ሀ)(ለ)
የጉሙሩክ አዋጅ ቁ.859/2006 አንቀፅ 163(1)(ሀ)(ለ)
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Proclamation No. 1291/2023 — Investment Proclamation
Cassation Decision, Vol. 27 — Federal Supreme Court
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Case Comment — Property rights under the Civil Code
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