《行政复议法》对海关行政复议制度的影响

• 作 者: 孔勤
• 出 处: 中国海关
• 发表日期: 1999年10期
• 关键词: 行政复议制度 具体行政行为 《海关法》 复议申请 一级复议 行政相对人 行政行为违法 行政执法 抽象行政行为 普遍约束力

一、《行政复议法》、《行政复议条例》与《海关行政复议实施办法》近十年来，海关审理行政复议案件的直接依据是１９９１年海关总署发布的行政规章———《中华人民共和国海关行政复议实施办法》（以下简称《海关行政复议实施办法》），而该规章又是根据１９９０年国务院行政

I. Administrative Reconsideration Law, the Regulations on Administrative Reconsideration and Measures for the Implementation of Customs Administrative Reconsideration In the past ten years, the direct basis for handling the administrative reconsideration cases by the Customs was the administrative regulations promulgated by the General Administration of Customs in 1991 --- “People’s Republic of China Customs Administrative Reconsideration Implementation Measures ”(hereinafter referred to as“ Customs Administrative Reconsideration Measures ”), and the rules is based on the 1990 State Council administration