Sidorov E.I. The Federal customs service as a subject of administrative jurisdiction

Abstract: The article is devoted to legal description and features of administrative and jurisdictional activity of customs authorities. The author investigates the legal basis and the types of administrative - jurisdictional proceedings, the order of their registration and their role and importance in the activities of customs bodies in the Customs Union within the Eurasian Economic Union. The article focuses on the legal and organizational problems of administrative and legal regulation of administrative proceedings. The author carries out the theoretical and legal analysis of the concepts of administrative and jurisdictional activity. The main attention is paid to the development of methods and methodology of administrative proceedings in the customs sphere. The methodological base comprises the recent achievements of epistemology. The author applies the general philosophical and theoretical methods (dialectics, the systems approach, analysis, synthesis, analogy, deduction, observation and modeling), the traditional-legal methods (formal-logical), and special sociological methods (the statistical methods, expert assessments, etc.). The author concludes that at present in order to provide legality in the customs sphere it is necessary to improve the forms and methods of procedural activities of customs bodies. The author speaks about the necessity to develop administrative-legal regulation of administrative proceedings. The novelty of the research lies in the suggestions about the development of forms and methods of public regulation of customs activities and the provision of legal and organizational guarantees of legality in the sphere of customs administration. 

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