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《中华人民共和国行政诉讼法》(以下简称《行诉法》)已于1990年10月1日起实施。实施《行诉法》,有利于进一步维护公民、法人及其他组织的合法权益。同时,也有利于对海关的监管活动从司法的角度予以监督,从而有效地保证海关在实施监管活动中严格依法行政,对建设有中国特色的社会主义海关,起着重要的促进作用。海关是国家重要的执法部门,与《行诉法》关系密切。《行诉法》实施后,随着海关行政案件受案范围的扩大,海关成为被告的可能将会日益增加,这给海关在进出境活动中依法行政提出了更高的要求。为此,如何切实提高海关人员的法制观念,增强行政诉讼意识,严格
The Administrative Procedure Law of the People’s Republic of China (hereinafter referred to as the “Law of Procedure”) came into force on October 1, 1990. The implementation of the “Law of Procedure” is conducive to further safeguarding the legitimate rights and interests of citizens, legal persons and other organizations. At the same time, it is also conducive to supervising the regulatory activities of the customs from the perspective of the judiciary, so as to effectively ensure the strict administration of the customs according to law in carrying out regulatory activities and plays an important role in promoting the construction of a socialist customs with Chinese characteristics. Customs is an important law enforcement agency in the country and is closely related to the “Law of Action”. With the implementation of the Law of Appeal, with the expansion of the scope of the cases handled by the customs, the possibility of becoming the defendant by the Customs will increase day by day. This poses a higher demand for the administration of customs according to law in the entry-exit activities. To this end, how to effectively improve the legal concept of customs officers, enhance the awareness of administrative litigation, strict