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刚实施的《中华人民共和国海关行政处罚实施条例》(以下简称《实施条例》)规定了海关行政处罚听证的范围, 《实施条例》第四十九条规定“海关作出暂停从事有关业务、暂停报关执业、撤销海关注册登记、取消报关从业资格、对公民处1万元以上罚款、对法人或者组织处10万元以上罚款、没收有关货物、物品、走私运输工具等行政处罚决定之前,应告知当事人有要求举行听证的权利:当事人要求举行听证的.海关应当组织听证”。应当说.听证是海关管理相对人主张权利最便捷有效的渠道.也是海关向社会公开执法的一种好的方式。现在海关提倡关务公开.不仅立法要公开.政务活动要公开.海关的执法活动更要公开,这
The “Regulations of the People’s Republic of China on the Implementation of Customs Administrative Punishment” (hereinafter referred to as the “Implementation Regulations”) stipulates the scope of the administrative penalty hearings of the Customs. Article 49 of the Implementing Regulations stipulates that “the customs shall suspend the relevant business and suspend the declaration Practicing, canceling customs registration, canceling customs qualification, punishing citizens for more than 10,000 yuan, fining more than 100,000 yuan for legal persons or organizations, confiscating relevant administrative decisions on goods, articles and smuggled vehicles, etc., they shall inform the parties Have the right to request a hearing: the parties require a hearing. The Customs shall organize a hearing. ” It should be said that the hearing is the most convenient and effective channel for the relative rights of customs management and is also a good way for the Customs to openly enforce the law to the public. Now the customs advocate the publicity of the customs. Not only the legislation should be made public, but also the government affairs activities should be made public.