Sidorov, E.I. The object of proof and evidence in cases on administrative offences in the sphere of customs.

Abstract: The article is devoted to the topical issues of the object of proof and application of evidence in administrative offence cases in the sphere of customs in the condition of formation and functioning of the Customs Union. The author studies the legal foundations, definition, types and specific features of evidence, their role in the administrative jurisdiction process of the customs bodies, procedural regulation and means of their improvement. Currently due to formation and functioning of the Customs Union within the framework of the EurAsEC there is an ongoing liberation of administrative and customs legislation. However, law-enforcement function is still is one of the foremost important directions in the activities of the Russian customs bodies. Its constituent part is fighting the administrative offences in the sphere of customs. It should be noted that in the period, which was studied by the author, the amount of violation of customs rules is large and it tends to grow. The methodological basis for the dissertation was formed with the modern achievements of the theory of cognition. In the process of study the author involved general philosophical, theoretical methods (dialectic, systemic methods, analysis, synthesis, analogy, deduction, induction, observation, modeling), traditional legal methods (formal logical), as well as methods used in the specific social studies (statistical, expert evaluation, etc.). Successful achievement of goals in the sphere of administrative offences cases (namely, timely, comprehensive and objective establishment of circumstances in every case, ruling on every case in strict compliance with the legislation, guaranteeing enforcement of every decision made, revealing the reasons and conditions causing administrative offences, prevention of offences) is to a great extent predefined with having a clear idea on the object of this activity – the object of proof and use of evidence in these cases.

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