论文部分内容阅读
海关监管以物为对象,不考虑相对人的因素。围绕私货的处置,我国立法机关赋予了海关一些特别的职权。海关法特殊规定及其实施涉及对某些基本权利的限制或剥夺,因此,相应处置过程所需要解决的基本问题,是公权力所代表的国家利益与私人利益之间的冲突。海关应以职权法定、保障公民私有财产权和比例原则等宪法原则和精神为基准,对实施海关法特殊规定的行为做合宪性考量。
Customs supervision objects to objects, regardless of the relative human factors. Around the disposal of private goods, our legislature has given customs some special powers. The special provisions of the Customs Law and their implementation involve the restriction or deprivation of certain basic rights. Therefore, the basic problem to be solved in the corresponding disposal process is the conflict between the national interest and the private interest represented by public power. The Customs shall make constitutional considerations on the implementation of the special provisions of the Customs Law on the basis of the constitutional principles and spirit of the statutory powers and guarantees of the private property rights and proportion of citizens.