قلمرو شمول مفهوم کالای ممنوع از منظر حقوق گمرکی: نقد دادنامه شماره 321842 هیأت عمومی دیوان عدالت اداری

Ahmadi, A. (2011). Customs Law, Second Edition, Tehran: Mizan. [in Persian].

Ahmadi, A. (2014). Encyclopedia of Customs Law, Second edition, Tehran: Mizan. [in Persian].

Benaei, R. (2012). Customs Law and Explanatory Notes, Second edition, Tehran: Sherkat Chap va Nashr Bazargani. [in Persian].

Bultan News (2024). Importing Prohibited Goods into the Country with the green light of the Administrative Court of Justice and Help of the Organization for Collection and Sale of Abandoned Goods: A Trick to Destroy HEPCOs and Spoil the Currency Market, News ID No. 845540. Available at https://www.bultannews.com/fa/news/845540 (Last visited on June 28, 2024).

Capela John J. (2008). Import/Export for Dummies, Indiana: Wiley Publishing, Inc.

Ebrahimi, Sh. (2017). Prevention in the Law for Combating Goods and Currency Smuggling Enacted in 2012: Why, What and How, Legal Researches Journal, 20(78), 131-152. [in Persian].

Ghasemi N. & Malekzadeh Rudbane R. (2023). Forms of Goods Smuggling and the Reason for its Criminalization in Iranian Law, Journal of Judicial Law Views, 28(101), 177-202. [in Persian]. URL: http://jlviews2.ujsas.ac.ir/article-1-2206-fa.html

Gheib Gholami, S. (2015). Customs Law, First edition, Tehran: Majd. [in Persian].

Gopal C. R. (2008). Export and Import Procedures: Documentation & Logistics, New Delhi: New Age International (P) Ltd., Publishers.

Khani Chehri M. (2013). Law of Customs Affairs Enacted in 2013 and its Bylaw Enacted in 2013: Research and Content Analysis, First edition, Tehran: Vakil. [in Persian]. 

Mehr News Agency (2023). Importing Prohibited Goods under the Cover of Abandoned Goods, News ID No. 5920293. Available at https://www.mehrnews.com/news/5920293  (Last visited on June 28, 2024).

Pasban MR., Javandel S. & Heidarian Allah Abad A. (2017). Legal Dimensions of Iran's Accession to the World Trade Organization in the Field of Export and Import Regulations, Private Law Research Journal, 6(21), 39-68. [in Persian]. Doi: https://doi.org/10.22054/jplr.2017.23695.1617

Rostami V. & Naghdibadi E.  (2022). The Legislative Policy of Iran's Customs Law and its Damages. Administrative Law Journal, 10(32), 137-158. [in Persian]. Doi: 10.52547/qjal.10.32.137

Sadati S. M. M. (2016). Smuggling of Goods Through Presenting False Documents or  Statement in Iranian Criminal Law, Encyclopedia of Economic Law Journal, 23(9), 85-112. [in Persian]. Doi: https://doi.org/10.22067/le.v23i10.49388

Seyoum B. (2009). Export-Import Theory, Practices, and Procedures, 2nd edition, New York:  Routledge (Taylor & Francis Group).

Winqvist Tina (1999). Trade in Domestically Prohibited Goods, Canada: International Institute for Sustainable Development. Available at https://www.iisd.org/system/files/publications/viet_dpg.pdf  (Last visited on June 27, 2024).

Word Customs Organization-WCO (2018), Glossary of International Customs Terms, available at https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/tools/glossary-of-international-customs-terms/glossary-of-international-customs-terms.pdf (Last visited on  Aug. 10, 2024).

Laws and Regulations

Anti-Smuggling of Goods and Currency Act (2013).

Customs Administration of Iran (2023). Custom Circular No. 13982460. Available at https://media.dotic.ir/uploads/org/2023/09/10/169433849882491300.pdf (Last visited on June 21, 2024).

Customs Administration of Iran (2021). Custom Circular No. 1275118. Available at https://media.dotic.ir/uploads/org/2021/12/14/163947203912459300.pdf (Last visited on June 21, 2024).

Customs Affairs Act (2011).

Executive Bylaw of Customs Affairs Act (2012).

Export & Import Regulations Act (1993).

Executive Bylaw of Export & Import Regulations Act (1994).

Resistance Economy Bureau (2018). Ordinance No. 30.

Organization for Collection and Sale of Abandoned Goods (2023). Procedural Order for the Sale of Movable Property, 4^th edition. Available at https://www.tamliki.ir/Portals/0/Asnad/Manghol-Shivehnameh.pdf (Last visited on June 23, 2024).

Cases

General Board of Administrative Court of Justice (2024). Judgement No. 140331390000321842. Available at https://ara.divan-edalat.ir/judgment.aspx?idr=76031&tar=200&ida=992&o=5 (Last visited on June 20, 2024).

Special Board of Industries and Commerce- Administrative Court of Justice (2024). Judgement No. 140331390000251866.

General Court of Bandar Abbas- Branch 12 (2023). Judgement No. 140240390002843088. 

General Court of Bandar Abbas- Branch 12 (2023). Judgement No. 140240390002984736.

Appeal Court of Bandar Abbas- Branch 2 (2023). Judgement No. 140240390003260071.

Appeal Court of Bandar Abbas- Branch 2 (2023). Judgement No. 140240390003426299.