海关案件调查终结后，还需经过哪些程序才能作出行政裁决，海关是如何通过案件审理并形成处理意见的？现就有关问题作一介绍：问：什么叫海关案件审理，它包括哪些内容？答：海关案件审理是指海关依法行使国家赋予的行政处罚权，审查调查人员取得的有关案件的各种证据材料... Customs investigation after the case, what procedures need to go through administrative rulings, the Customs and Excise Department is how to handle the case and formed to deal with opinions? Now on the issue to make an introduction: Q: What is the customs case, which includes? A: The handling of customs cases refers to the exercise of the power of administrative punishment granted by the State according to law and the examination of various evidential materials obtained by the investigators on the relevant cases.