Customs Smuggling Cases In Criminal Cases To Administrative Cases Evidence Study

Customs is the national entry and exit regulatory authority, the verticalleadership system. The basic task is to exit regulation, taxation, smuggling, statistics,foreign undertake taxation, customs supervision, supervision of bonded, import andexport statistics, customs inspection, customs protection of intellectual property rights,the fight against smuggling, port management responsibilities.1998Nationalanti-smuggling work after the conference, the central government decided to set upspecialized combat smuggling functions of the customs anti-smuggling police,customs have criminal law enforcement power. January1,2003, via approval of theState Council, the General Administration of Customs Smuggling InvestigationBureau officially changed its name to the General Administration of Customsanti-smuggling office. In order to meet the needs of the accession to the WTO,renamed after the customs anti-smuggling police will change original only criminallaw enforcement status, the original customs investigation organs of the partialfunction integration, thus in the original criminal law enforcement power is added onthe basis of the administrative functions of law enforcement. In recent years, due toCustoms Smuggling case presentation methods of concealment, complicated,collusion and other characteristics, forensics becomes very difficult and complex.Key evidence was obtained even can decide the success or failure of a case. Cases dothe degree, with tax evasion amount determination and the parties in the case ofdeliberate subjective evidence fixed, are likely to be smuggling common goods andarticles for the introduction of criminal case procedure for administrative case. In thehandling of criminal cases of smuggling common goods and articles in the process,how to legally, efficiently make criminal cases and administrative cases are connected,according to the accurate and efficient blow smuggling, transforming basis where, atpresent a lot of controversy.In this paper the current customs anti-smuggling departments to handle the caseof accumulated experience, the use of evidence theory, the smuggling cases incriminal evidence and the administrative evidence transformation were analyzed, in order to promote the enforcement of criminal law and administrative law enforcementlegal, effective cohesion.