Agamagomedova S.
The problems of appeal against decisions, actions (inactions) of customs authorities
// Administrative and municipal law.
2016. № 6.
P. 500-506.
DOI: 10.7256/2454-0595.2016.6.17888 URL: https://en.nbpublish.com/library_read_article.php?id=17888
Проблемы обжалования решений, действий (бездействия) таможенных органов РФ
Agamagomedova Saniyat
ORCID: 0000-0002-8265-2971
Senior Research Fellow Institute of State and Law of the Russian Academy of Sciences
Abstract: The research subject is the procedure and the problems of appeal against decisions, actions (inactions) of customs authorities of the Russian Federation. Based on the current legislation, the author outlines the following aspects of the institution of appeal in the customs practice: correlation between the departmental and judicial procedure of appeal; the advantages of the departmental procedure of appeal; persons authorized with the right to appeal against decisions, actions (inactions) of customs authorities; the compulsory requirements to the appeal; the problems of appeal and the simplified procedure of appeal. The author applies the method of analysis of statutory instruments and scientific literature, the comparative-legal methods and the method of generalization of data. The author comes to the following conclusions: the procedure of appeal against decisions, actions (inactions) of customs authorities or their officials can be implemented according to the administrative and (or) judicial procedure. Administrative (departmental) procedure has certain advantages and is actively used by the participants of foreign economic activities and other interested parties. The author outlines the directions of appeal and the problems of law enforcement practice.
Keywords:
authorisation, Federal Customs Service of the Russian Federation, consideration of an appeal, simplified procedure, right to protection, administrative code, customs legislation, terms, appeal, customs authorities
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