የጉምሩክ ባለሥልጣን ተግባር ህጋዊ ነው ሊባል የሚችለው በህጉ መሠረት ሊሟሉ የሚገቡትን ሁኔታዎች አሟልቶ ሲገኝ እንጂ በማናቸውም ጥርጣሬ ምክንያት የግለሰብን ንብረት በመያዝ ሊሆን የማይችል ስለመሆኑ አዋጅ ቁ.6ዐ/89 አንቀጽ 6 58 አዋጅ ቁ. 368/95 አንቀጽ 2(28) የኢ.ፌ.ዲ.ሪ ሕገ-መንግሥት አንቀጽ 26(1) የፍ/ብ/ህ/ቁ. 1193(1) (2) 2027 2035 2054 2118
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