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2005年5月初,张某驾驶“浙004号”渔船从境外偷运“红油”(“红油”是香港专门用于工厂、船舶并添加红色染色剂的免税柴油,只限于在香港地区使用或特定船舶自用,不能用于国际贸易)进境,被某海关查获。该海关经调查认定,张某的上述行为构成绕越设关地的走私行为,遂依据《海关法》及《海关行政处罚实施条例》(以下简称《处罚条例》)的有关规定,对张莱作出没收走私“红油”并课处罚款的行政处罚决定。在案件调查过程中,某海关发现,张某在2004年12月和2005年2月还首两次使用“浙004号”渔船走私免税“红油”,分别被该海关和其他海关给予相应行政处罚。某海关认为,张某所驾驶的“浙004号”渔船在不到一年的时间内三次被用于走私“红油”,属于《处罚条例》所规定的“多次用于走私的运输工具”。鉴于此,某海关在对张某本次走私行为给予行政处罚的同时,还依据《海关法》第八十二条第二款和《处罚条例》第九条第二款的有关规定,没收了张某所使用的“浙004号”渔船。
In early May 2005, Zhang flew “Hongyou” (“Hongyou”) from “004” fishing vessel outside Hong Kong (“Hongyou” is Hong Kong’s duty-free diesel oil specially used for factories, ships and red dyeings, and is limited to use in Hong Kong Or a particular ship for its own use, can not be used for international trade) to enter the country, was seized by a customs. According to the Customs investigation, Zhang’s actions constituted acts of smuggling around the boundary. According to the relevant provisions of the Customs Law and the Regulations on the Implementation of Customs Administrative Punishment (hereinafter referred to as the “Punishment Regulations”), Make an administrative punishment for confiscation of smuggled “red oil” and fined in class. In the course of the case investigation, a customs office found that Zhang also used the smuggling duty-free “oil” of “Zhejiang 004” fishing vessel for the first time in December 2004 and February 2005, and was given the corresponding administration by the Customs and other customs Punishment. A Customs believes that Zhang was driving the “Zhejiang No. 004” fishing vessel in less than a year are three times for smuggling “oil” are “multiple means of transport used for smuggling” under the “penalties” . In view of this, a customs at the same time be given administrative punishment for Zhang this smuggling, but also in accordance with the relevant provisions of the “Customs Law” Article 82 (2) and 9 (2) of the “penalties”, confiscated Zhang used by the “Zhejiang 004” fishing boat.