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Administrative and municipal law
Reference:
Khramov K. N.
Certain Issues of Proof by Customs Authorities of Guilt in Administrative Cases
// Administrative and municipal law.
2014. № 11.
P. 1165-1169.
URL: https://en.nbpublish.com/library_read_article.php?id=65678
Khramov K. N. Certain Issues of Proof by Customs Authorities of Guilt in Administrative Cases
Abstract:
The subject of this article is the relationship at law between the custom authorities of the Russian Federation
and the parties responsible in customs affairs. Special attention is paid to the powers of the customs authorities in holding
declarants administratively responsible. The author considers the problems related to proving the guilt in the context
of customs practice in the Russian federation, arbitration courts and the Supreme Arbitration Court of the Russian Federation.
The institute of guilt was analyzed from the point of view of admissible evidence and the requirement to take into
account all the facts and circumstances which serve as the basis for exemption for customs duties or their reduction. In
this research, the author uses the comparative, statistical methods, as well as induction, analysis and synthesis. Scientific
novelty and conclusions: the author makes the conclusion that proof in an administrative offence is the base factor for
holding someone administratively responsible and imposing penalties. It is stressed that giving the incorrect Customs
Union Commodity Classification of Foreign Economic Activity code is sufficient proof of the declarant’s guilt. In such
cases, on the basis of arbitration precedents, in order to find out whether a person is guilty of an administrative offence,
it is necessary to comprehensively consider the fact and documents as the evidential base.
Keywords:
administrative offence, guilt, customs affairs, Customs Union Commodity Classification of Foreign Economic Activity, customs rules, Customs Code of the Customs Union, Administrative Offences Code of the Russian Federation, proof, declaration, administrative responsibility.
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