In a recent Court of Appeal Decision it was noted that the act of taking goods from a customs warehouse without obtaining the relevant permission constitutes a “crime” pursuant to Article 3/h of the Law No. 4926. However, in accordance with Article 3/8 of Law No. 5607 which entered into effect after the decision of the local court, the act no longer constitutes a “crime” but a “misdemeanour”. Hence, the Court of Appeal stated that rather than imposing criminal sanctions on the defendant, the court should impose an administrative sanction under Article 24 of the Law No. 5326.