| The right of discretion of the customs in the process of handling administrative penalty cases refers to making punishment decisions by comprehensively using administrative punishment,punishment methods and punishment means by the relevant customs departments to handle administrative penalty cases of the customs in accordance with the laws and regulations,according to the nature,influence and facts of the illegal cases,within the scope and category of the penalty prescribed by the relevant laws and regulations,under the principle of administrative penalty.Discretion is more flexible in practical operation,and it has a large space for independent operation.With the continuous development of social economy,the administrative organization has a greater discretion,which can mobilize the enthusiasm and creativity of the administrative body and staff,promote the improvement of the legal knowledge of the law enforcement team,and constantly optimize the environment of administrative law enforcement.However,the fact that the executive holds certain discretion also brings about many negative problems.For example,the punishment is arbitrary and excessive,and the administrative punishment is inconsistent with the illegal complex and consequences;there exist great differences in the results of administrative punishment for the illegal acts of the same nature and influence;due to the large operation space,the punishment standards such as lighter,mitigated and heavier punishments are inconsistent;the standards for judging illegal acts are not unified,and the ways and means for identifying illegal acts are not unified;the punishment procedures are inconsistent,and there are different approaches in different cases in terms of time limit for handling cases,means of seizure,collection of security money and so forth.The existence of the above problems has a great influence on the settlement of the current customs administrative penalty cases,which leads to a sharp rise in cases for administrative review,and at the same time damages the seriousness and authority of the administrative law.It can be seen that to regulate and prevent the abuse of the administrative discretion of customs is of great importance to the implementation of the spirit of rule of law in the Fourth Plenary Session of the 18 th CPC Central Committee and the Fourth Plenary Session of the 19 th CPC Central Committee.The first part of the paper first discusses the definition and value of the discretion of customs administrative penalty,introduces the meaning and characteristics of the discretion of customs administrative penalty and its existing value;the second part is the analysis of the problems of the discretion of customs administrative penalty,with specific examples and analysis from the aspects of imperfect legislation and insufficient control of law enforcement;the third part discusses the necessity of regulating the discretion of customs administrative penalty from five aspects;the fourth part puts forward the improved measures.Considering the content and nature of the discretion of administrative penalty of the customs,it is necessary to introduce a more mature benchmark system both at home and abroad.The paper elaborates the concept and characteristics of the benchmark system,analyzes the current situation of the benchmark system of the customs,discusses the basic framework,principles and contents of the comprehensive construction of the benchmark system of administrative penalty of the customs,and makes some suggestions on the construction of the benchmark system,in order to provide a solution for the unity of customs administrative punishment,in order to achieve the effect of regulating the exercise of discretion. |