Accusations of smuggling under Article 214 of the Criminal Code of Georgia represent the most severe tier of customs violations. Unlike administrative fines, these charges carry the risk of significant prison sentences and the permanent confiscation of assets. At Legal Sandbox Georgia, we provide specialized criminal defense for individuals and corporate directors accused of breaching the customs border. We understand that the line between a customs error and a criminal offense often rests on the valuation of the goods or the interpretation of "intent." When the value of undeclared goods exceeds the statutory threshold for "large amounts," the state automatically initiates a criminal investigation. Our immediate goal is to intervene before charges are formally filed, advocating for the re-qualification of the incident from a criminal matter to an administrative offense.
Our defense strategy is forensic and procedural. We rigorously challenge the valuation reports produced by the Levan Samkharauli National Forensics Bureau or Revenue Service experts. By proving that the true market value of the seized goods falls below the criminal liability threshold, we can often dismantle the prosecution's case entirely or force a downgrade to a simple fine. Simultaneously, we scrutinize the chain of custody and the legality of the search and seizure operations conducted by the Investigative Service of the Ministry of Finance. Any procedural violation regarding how evidence was obtained or how the detention was conducted is grounds for a motion to suppress evidence.
For cases involving prohibited items or complex "structured" smuggling accusations, we focus on the element of mens rea (criminal intent). We gather evidence to demonstrate that the breach was a result of logistical negligence, freight forwarder error, or lack of knowledge, rather than a premeditated crime. We are experienced in negotiating procedural agreements (plea bargains) with the Prosecutor’s Office to minimize sentencing exposure, aiming for non-custodial penalties or conditional sentences to ensure our clients retain their freedom and ability to conduct business.
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