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海关行政诉讼中需要探讨二次法律适用,一是法院适用法律依据审查行政争议,二是海关执法中的法律适用,在诉讼中成为司法审查对象。解析我国行政诉讼立法规定并考察海关行政诉讼司法实践,法院对海关执法中的法律适用的司法审查向纵深处扩展,其结果除了在判决中对海关具体行政行为效力产生影响外,还通过案外司法延伸方式对海关执法依据的效力产生影响。在现实情境下,司法权和海关行政权在法律适用问题的关系应当从观念转变、制度界定以及构建两者的良性互动方面予以定位和加强认识。
Customs administrative litigation need to explore the application of the second law, first, the court applies the legal basis for review of administrative disputes, the second is the law applicable to the law enforcement in litigation to become the object of judicial review. Analyze the provisions of administrative litigation in our country and examine the judicial practice of administrative litigation in the customs. The judicial review on the application of law in customs law enforcement extends to the depth. The result not only affects the validity of the specific administrative act of the customs in the judgment, The mode of extension has an impact on the effectiveness of the basis of customs enforcement. Under realistic circumstances, the relationship between the judicial power and the administrative power of the customs over the application of law should be positioned and strengthened in terms of changing concepts, defining the system and building a benign interaction between the two.