မယားေခၚလိုမႈစြဲၾကသည့္ အေၾကာင္းအရင္းမွာ ေခၚလိုမႈစြဲ၍ ႏိုင္လွ်င္ လင္သည္ မယားကို အဓမၼေခၚခြင့္ ရွိ၍မဟုတ္ပါ။ေခၚခြင့္ျပဳလ်က္ လိုက္ပါမေနသည့္မယားကို လင္တြင္ မယားစရိတ္ ေပးရန္ တာ၀န္မရွိ၍ ျဖစ္ပါသည္။ေနာက္တခ်က္မွာ ယင္းသို႕ ေခၚလိုခြင့္ ရထားသည့္ လင္ႏွင့္ အဆိုပါမယား တရား၀င္ကြာရွင္းခြင့္ မရသမွ် ေနာက္အိမ္ေထာင္ျပဳခြင့္ မရွိ၍ ျဖစ္ပါသည္။ ေနာက္အိမ္ေထာင္ ျပဳမိပါက ” ျပစ္မႈဆိုင္ရာ ဥပေဒ ” ပုဒ္မ-၄၉၇ (သို႕) ၄၉၉ အရ အေရးယူခံရဘြယ္ ရွိသည္ကို သတိထားအပ္ပါသည္။

ကြာရွင္းျပတ္စဲျခင္း
ကြာရွင္းျပတ္စဲျခင္း တြင္
၁) ႏွစ္ဦးသေဘာတူ ကြာရွင္းျပတ္စဲျခင္း
၂) ၿဂိဳလ္ေျပနာမ္ေျပ ကြာရွင္းျပတ္စဲျခင္း
၃) အိမ္ေထာင္ေရးျပစ္ခ်က္ေၾကာင့္ ကြာရွင္းျပတ္စဲျခင္း
၄) အိမ္ေထာင္ေရး ျပစ္ခ်က္မရွိဘဲ တဖတ္သတ္ ကြာရွင္းျပတ္ စဲျခင္း
၅) ကံမစပ္၍ ကြာရွင္းျပတ္စဲျခင္း
တို႕ ပါ၀င္ပါသည္။

ျပစ္မႈေၾကာင္းႏွင့္ျဖစ္ေစ၊တရားမေၾကာင္းႏွင့္ျဖစ္ေစ မယာစရိတ္ ေတာင္းခံလွ်င္ ဆိုင္ရာတရား႐ံုးသည္ ေအာက္ပါ အေၾကာင္း အခ်က္တို႕ကို အဓိကထားစီစစ္ပါသည္။
၁ ။ အခ်င္းျဖစ္ ဇနီးေမာင္ႏွံမွာ သူတို႕ႏွင့္ဆိုင္သည့္ ဥပေဒအရတရား၀င္ လင္မယား ေျမာက္သလား
၂ ။ သူတို႕ႏွစ္ဦးသည္ တရား၀င္ ကြာရွင္းျပတ္စဲျခင္းရွိသလား၊
၃ ။ မယာျဖစ္သူသည္ လင္ျဖစ္သူႏွင့္ အတူတကြမေနထိုင္က မေနထိုင္ျခင္းအတြက္ လံုေလာက္ေသာ အေၾကာင္းရွိသလား၊
၄ ။ လင္ျဖစ္သူတြင္ ၀င္ေငြရွိသလား။
၅ ။ မယားျဖစ္သူကို ေထာက္ပံ့ရန္ပ်က္ကြက္သလား (သို႕) ေထာက္ပံ့ရန္ ျငင္းဆန္ေနသလား။
ယင္းအခ်က္မ်ားကို တရား႐ံုးက စီစစ္ျခင္းမွာ အခ်င္းျဖစ္လင္မယား ႏွစ္ဦးႏွစ္ဖက္အက်ိဳးအတြက္ ျဖစ္ပါသည္။
လင္ျဖစ္သူအတြက္ သူ႕တြင္ တရားမ၀င္သည့္တာ၀န္ မက်ေရာက္ေစရန္ ျဖစ္ပါသည္။ထိုနည္းတူ မယားျဖစ္သူ အတြက္ လင္၏ ခ်ိဳ႕ယြင္းမႈေၾကာင့္ လင္ႏွင့္ အတူတကြေနထိုင္ ရန္လည္းမျဖစ္ ၊ လင္ကိုမွီခိုအားထားရသျဖင့္ ကြာရွင္း ျပတ္စဲရန္လည္းမျဖစ္ ဆုပ္လဲစူး စားလဲ႐ူး ဆိုေသာ အျဖစ္မ်ိဳးက ကင္းေ၀းေစရန္ျဖစ္ပါသည္။

In the case of Muslims, though there may be different schools or sects, there is still one body of Islamic Law for all Muslims. The same applies to the body of Hindu Law for all Hindus. However, “Buddhist” is a much wider term and may be somewhat misleading in the context of law, as it includes many nationalities other than Burmese. There is no Buddhist law for all Buddhists, although the Vinaya7 has remained largely the same throughout Buddhist countries. Although this is largely concerned with the life of Buddhist monks and nuns who in prac- tice keep aloof from worldly affairs, it would be a mistake to think of the Vinaya as nothing more than minutiae about monastic dress and monastic eating times. Samantapasadika (CPD 1.2, 1)8 is the great 5th century commentary on the Vi- naya, allegiance to which practically defines what it means to be a Theravada Buddhist. One third of it is devoted to the discussion of just three of the 227 rules of the Patimokkha9, those concerning theft, murder and unlawful sex. As long as Southeast Asian authors of law texts have been interested in regulating these three activities, they have borrowed from the Vinaya.
If the Buddhist Law for those living outside the monasteries, as accepted by the Courts of Burma, was Burmese Buddhist Law10, there is the legal question as to whether it would be obligatory on the part of the courts in Burma to apply it to Buddhists from other countries.11 And then there is another legal question, con- cerning the difference between the terms Burman and Burmese. “These two Eng- lish terms were used interchangeably in colonial times. It was only in 1935 when a distinction arose. ‘Burman’ came to be the designation of the ethnic majority and ‘Burmese’ that of inhabitants of the country as a whole”.12
Although Burmese Buddhist Law has undergone changes, the original content remained basically the same. Under British colonial rule it did not extend be- yond the Buddhist people to whom it applied. Most ethnic minorities in Burma were under a separate judicial and administrative system; they had their own substantive and procedural laws in contradiction to the laws that applied else- where in Burma. According to the Burma Laws Act of 1898, for example, the civil, criminal and revenue administration of each of the Shan States was vested in the respective Chief of the State.13 British judges responsible for the administration of civil justice in Burma did not always fully understand Buddhist Law. Therefore they often used a two-volume reference work of Burmese legal treatises called “The 36 Dhammathats”.14 Sir John Jardine, the Judicial Commissioner of British Burma, researched the area of Buddhist Law even further.15 Eventually his work proved invaluable to Brit- ish judges in Burma. In his law research he found that the Buddhist law called Manugye was most complete. It was written in Burmese prose and was translated by the Principal Assistant to the Commissioner of Tenasserim, Richardson. It was published in 1847 in both English and Burmese versions. It was thus the first translation in English and one of the fullest compilations of Burmese Bud- dhist Law, existing even before the occupation of Lower Burma. In 1951, dur- ing a case before the Supreme Court, the reliability and viability of the Manugye were finally challenged. Due to errors in the translations of the Manugye, the Court had great difficulty to appraise the authority of Buddhist Law.16

Burma was annexed by the British through the three wars in 1824-1826, 1852- 1853 and 1885-1886. When colonial rule started, it was British policy (as in other British colonies) not to interfere with local religion. The British did not want to create further confrontations. If they had not adopted this policy, there would have been more uprisings and more discontent among the people. And that would have endangered the position of the British. The policy reflected the experience of the colonial administrators in the implementation of colonial rule in India in the 18th century.
The experience gained was included in the provision of the Charter of Mayor Courts granted in 1753. This Charter indicated a reservation to the native resi- dents in the British territories in India of their laws and customs.1 The policy was repeated in the provision of Warren Hastings’ 23rd rule of 1772. It said with regard to civil rights that in cases of marriage, inheritance, caste, and other reli- gious usages the laws of the Koran with respect to Muslims, and those of the Shaster with respect to Hindus, should be invariably adhered to.
This guideline of colonial policy was included in the Act of Settlement in 1781. The Act confirmed the preservation of the religious laws of Hindus and Mus- lims. It directed that all matters relating to inheritance, succession and contract were to be determined for Muslims and Hindus by their own respective laws; and where only one of the parties was a Muslim or Hindu by the laws of the defendant.
The Charter Act of 1833 referred to such laws. It declared that they should be ascertained, enacted, consolidated and amended wherever necessary. In this re- gard a Law Commission was established. This Commission knew that it would be unattainable to bring all people in India under the same law. Therefore the principle of the Commission was “uniformity where you can have it, diversity where you must have it, but in all cases certainty”.2 However, the task of codifi- cation was never completed.
Provisions with respect to religion were found in most of the Acts of the several provinces of India.3 Religious customs having the force of law were also recog- nized in the laws of the Punjab.4 The policy was again put into force in the Government of India Acts of 1914 and 1935. So the preservation of laws in the area of religion was not a new concept when colonial rule began in Burma.

အေမး။
အေမြေပးရန္ ရည္ရြယ္ၿပီး ကိတၱိမ သားသမီးအျဖစ္ ေမြးစားရာတြင္ အရပ္စာခ်ဳပ္ျဖင့္ ေမြးစားႏုိင္သလား။
အေျဖ။
ကိတၱိမ ေမြးစားစာခ်ဳပ္ျပဳလုပ္လွ်င္ စာခ်ဳပ္စာတမ္း မွတ္ပံုတင္႐ံုးတြင္ မွတ္ပံုမတင္မေနရ မွတ္ပံုတင္ရသည္။

[စာခ်ဳပ္စာတမ္းမွတ္ပံုတင္ဥပေဒ ပုဒ္မ-၁၇]

အေမး။
ဗုဒၶဘာသာ ဓေလ့ထံုးတမ္းအရ အဆန္ဘက္တြင္ရွိေသာ ေသြးရင္းေဆြမ်ိဳးမ်ားႏွင့္ အစုန္ဘက္တြင္ရွိေသာ ေသြး၀က္ ေဆြမ်ိဳးမ်ား ယွဥ္ၿပိဳင္ၿပီး အေမြလုေသာ္ မ်ိဳးဆက္တူလွ်င္ မည္သည့္ဘက္က ရမည္နည္း။
အေျဖ။
မ်ိဳးဆက္တူေစဦးေတာ့ အဆန္ဘက္မွာရွိေသာ ေသြးရင္းေဆြမ်ိဳးမ်ားက ရရွိသည္။

[မစၥစ္ကတ္၀ု ႏွင့္ ေမာင္ဆင္၊ ေအအုိင္အာရ္၊ ၁၉၃၈၊ ရန္ကုန္ ၇၄]

အေမး။
လက္ထပ္ေပါင္းသင္းပါမည္ဟူေသာ ကတိျပဳခ်က္မပါဘဲ မိိန္းမႏွင့္ ေယာက္်ား ႏွစ္ဦးသေဘာတူ ဆက္ဆံခဲ့ၾကၿပီးေနာက္ မိန္းမတြင္ ပဋိသေႏၶရွိလာရာ မိန္းမက ေယာက္်ားအေပၚ ေလ်ာ္ေၾကးေတာင္းခြင့္ ရွိသလား။
အေျဖ။
ဤကိစၥမ်ိဳးသည္ ႏွစ္ဦးႏွစ္ဖက္ ကုိယ့္က်င့္တရား ပ်က္ျပားေစျခင္းေၾကာင့္ ေပၚေပါက္လာသည့္ ကိစၥျဖစ္သည္။ ထို႔ေၾကာင့္ မိမိကုိယ္တုိင္ အက်င့္စာရိတၱ ပ်က္ျပားသျဖင့္ ေပၚေပါက္လာသည့္ကိစၥတြင္ တရားဥပေဒ၏ အကူအညီကို ေတာင္းဆိုရန္မသင့္။ ႏွစ္ဦးစလံုး ညီတူညီမွ် အျပစ္ရွိသူမ်ား ျဖစ္ျခင္းေၾကာင့္ ႐ံုးေတာ္ အကူအညီကို မည္သူမွ် မရထိုက္။ တရားမွ်တမႈကို လိုလားသူသည္ မိမိကုိယ္တုိင္ သန္႔ရွင္းရမည္ဟူေသာ ေရာမလူမ်ိဳးတို႔၏ ဆို႐ိုးစကားကိုလည္း သတိခ်ပ္သင့္ေပသည္။
[ေမာင္သန္းေဌး ႏွင့္ မပု (ေခၚ) မသန္းရင္၊ ၁၉၆၆၊ ျမန္မာႏိုင္ငံ စီရင္ထံုး၊ ၁၀၂၁]



အေမး။
သြာႏုတၱသားသမီး ျဖစ္သည့္အခ်က္ ထင္ရွားလွ်င္ မိဘအေမြ ဆက္ခံရန္ ဆံုး႐ံႈးသည္ျဖစ္ရာ ယင္းဆံုး႐ံႈးမႈသည္ ေျမးမ်ားတုိင္ေအာင္ အက်ံဳး၀င္သလား။
အေျဖ။
သြာႏုတၱသားသမီး ျဖစ္သည္မွာ ထင္ရွားလွ်င္ မိဘအေမြ ဆက္ခံရန္ ဆံုး႐ံႈးေသာ္လည္း အဆိုပါသားသမီးမွေမြးသည့္ ေျမးမ်ားသည္ အဘိုးအဘြား၏ အေမြကို ဆက္ခံခြင့္ရွိသည္။

[ခ်န္ယူဂီး ႏွင့္ မစၥစစ္အိုင္းရစ္ေမာင္စိန္၊ ၁၉၅၃၊ ျမန္မာႏိုင္ငံစီရင္ထံုး၊ စာ ၂၉၄]

အေမး။
မုသားသက္ေသခံရန္ ေမာင္ေမာင္က ေမာင္ဘကို လံႈ႔ေဆာ္သည္။ သို႔ေသာ္ ေမာင္ဘက မုသားသက္ေသ မျပဳ။ ယင္းအတြက္ ေမာင္ေမာင္တြင္ အျပစ္ရွိပါသလား။
အေျဖ။
ေမာင္ေမာင္သည္ ျပစ္မႈကို က်ဴးလြန္ရာေရာက္သည္။ အျပစ္ရွိသည္။
[ျပစ္မႈဆုိင္ရာဥပေဒပုဒ္မ ၁၁၆]

အေမး။
လင္သည္ မယား၏ ခြင့္ျပဳခ်က္ျဖင့္ ရဟန္းျပဳ (ဒုလႅဘရဟန္းမဟုတ္) ၿပီး လူျပန္ထြက္ေသာ္ လင္ခန္း မယားခန္း ျပတ္သလား၊ မယားစရိတ္ေပးရန္ လိုသလား။
အေျဖ။
လင္သည္ မယား၏ သေဘာတူညီခ်က္ျဖင့္ ရဟန္းျပဳသည္။ (ဒုလႅဘရဟန္းမဟုတ္) ေလးႏွစ္ေက်ာ္သည့္အခါ ထိုသူ လူထြက္လာရာ မယားက မယားႏွင့္ကေလးစရိတ္ရလုိေၾကာင္း ေလွ်ာက္ထားသည္။ ၎အမႈတြင္ ေယာက္်ားသည္ မယား၏ သေဘာတူညီခ်က္ျဖင့္ လူ႔ေလာကကို စြန္႔ခြာရန္ ရည္ရြယ္၍ ရဟန္းေဘာင္သို႔ ကူး၀င္ျခင္းျဖစ္ေသာေၾကာင့္ လင္ခန္းမယားခန္း ျပတ္စဲခဲ့ၿပီးျဖစ္သည္။ ထို႔ေၾကာင့္ မယားတြင္ စားစရိတ္ရပိုင္ခြင့္မရွိ၍ ကေလးစရိတ္သာရသည္။

[ေမာင္ၫြန္႔တင္ ႏွင့္ မပု၊ ၁၉၅၄၊ ျမန္မာႏုိင္ငံစီရင္ထံုး၊ စာ ၇၆]

Background

According to the evidence of recorded history, Myanmar Customs Department was established since the Royal Kingdom of Myanmar. As from March 1755, Dagon (Yangon) became modern port, after King Alound Phaya had occupied Dagon (Yangon), in 1754. King Alound Phaya appointed Mr. Gregory, Armenian nationality to act as Collector of Customs. Mr. Gregory is the first and fore most Director General of Myanmar Customs Department.

Myanmar Customs Department passed through the following eras by playing key role in collection of duty and taxes:

a) Myanmar dynasty

b) British Colony

c) Japanese Army

d) Before Independence

e) After Independence

f) Socialist

Now Myanmar Customs Department is under the control and guidance of Ministry of Finance and Revenue.

Mission

The mission of the Myanmar customs is to "achieve trade facilitation through simplification of customs procedures, without adversely effecting customs control objectives to maintain proper collection of revenue".

Objectives

In order to meet the mission the below-mentioned objectives had been drawn up:

a) To enhance revenue collection through trade promotion;

b) To prevent evasion and loss of revenue by implementing effective control measures;

c) To collect data for compilation of statistics on international trade;

d) To modernize and standardize customs procedures to be inline with international practices;

e) To co-operate and co-ordinate with other allied law enforcement agencies; and

f) To promote public image by enhancing integrity of customs personal.

Role & functions

The Role & functions were set up and stipulated so as to implement the objectives:

a) To examine and monitor importation and exportation of goods;

b) To examine passengers and their baggage entering or leaving Myanmar ;

c) To assess and levy duties and taxes;

d) To enforce the provisions of the Sea Customs Act, Land Customs Act ,Tariff Law and other related acts and laws ;

e) To combat commercial fraud; and

f) To ensure that all goods entering or leaving the territory of Myanmar are; and correctly entered in conformity with the laws and procedure of the customs duty.

Organization structure

There are two types of organization such as profit organization and non-profit organization around the world. Myanmar Customs Department is non-profit organization and organizational structure is divisional structure, an organization in which departments are grouped based on similar organization output. She was organized with seven divisions have managed by Director General through Deputy Director General and each division is head by Director and namely:

a) Administrative Division;

b) Export, Import Control Division;

c) Preventive Division;

d) Investigation Division;

e) Finance and Inspection Division;

f) Supply and Transport Division; and

g) Outstations Control Division.

Regional customs offices

Regional customs offices were divided into six regions and Township Custom Offices were established under each State and division Customs Office:

a) Region 1: Mandalay/Sagaing divison /Kachin 8

Chin State

b) Region 2: Eastern/Southern shan/Kayah state 7

c) Region 3: Mon/ Kayin state 4

d) Region 4: Rakhine state 4

e) Region 5: North Eastern shan state 2

f) Region 6: Taninthari division 3

g) Pathein ( direct control by HQ ) 1

TOTAL 29

Laws, rules and regulations

Customs Serviced play an integral role in world commerce. They have the essential task of enforcing the law, collecting duties and taxes, providing prompt clearance of goods and ensuring compliance. Two types of laws, rules and regulations were mandated:

a) Main laws, rules and regulations

1) The Sea Customs Act (1787)

2) The Land Customs Act (1924)

3) The Tariff Law(1992)

b) Related laws, rules and regulations