On the Issue of the Directions of Interaction Between the Federal Customs Service and Judicial Authorities

Abstract

The scientific article is devoted to the analysis of legal regulation and practice of implementation of areas of interaction between customs authorities and judicial authorities. In particular, the following areas are highlighted and analyzed in the work: 1) verification of the legality of normative legal acts, decisions, actions (inaction) of customs authorities and their officials; 2) representation of customs authorities in court; 3) judicial examination; 4) execution of judicial acts by customs authorities. Within the framework of the first direction, the legal regulation, content and practice of judicial control over the activities of customs authorities, which is carried out in the process of considering claims against customs authorities, appealing illegal acts, decisions, actions (inaction) of customs authorities and their officials, are analyzed. In the field of the second direction, the activities of customs authorities as representatives of the state, who can file a corresponding claim on behalf of the Russian Federation or represent the interests of the state as a defendant, are studied. In addition, the direction related to the transfer of an administrative or criminal case (indictment) to the court has been investigated. The third direction – forensic examinations are of great importance in the investigation of customs crimes, since they objectively consolidate evidence that can only be obtained by expert means. Within the framework of the fourth direction, the execution by customs authorities of judicial acts on claims against the Russian Federation is described, carried out in accordance with the procedure and deadlines defined by the Budget Code of the Russian Federation.