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| Notice of the Supreme People's Court about the Strict Implementation of Relevant Provisions on the Disposal of Properties Involved in Smuggling Cases | | 最高人民法院关于严格执行有关走私案件涉案财物处理规定的通知 |
(No 114 [2006] of the Supreme People's Court April 30, 2006) | |
(2006年4月30日 法[2006]114号) |
The higher people's courts of all provinces, autonomous regions and municipalities directly under the Central Government, the Military Court of the Liberation Army, and the branch of the Higher People's Court of the Production and Construction Corps of Xinjiang Uigur Autonomous Region, | |
各省、自治区、直辖市高级人民法院，解放军军事法院，新疆维吾尔自治区高级人民法院生产建设兵团分院： |
A few days ago, it was reported by the General Administration of Customs that some local courts failed to judge or partially judged the illicit money and articles involved in the criminal cases of smuggling they tried. In most of the cases, the properties for which the people's court failed to make a judgment of recovery or confiscation were confiscated or recovered by the customs offices by administrative punishments, which resulted in bad consequences such as administrative lawsuits. For the purpose of solemnly regulating the law enforcement, the relevant provisions are hereby restated as follows: | |
日前，据海关总署反映，有的地方法院在审理走私刑事案件中有不判或部分判决涉案赃款赃物的现象。对人民法院没有判决追缴、没收的涉案财物，海关多以行政处罚的方式予以没收或收缴，从而导致行政诉讼等不良后果。为严肃规范执法，现就有关规定重申如下： |
The pertinent laws and judicial interpretations have expressly provided for the disposal of the illicit money and articles involved in criminal cases. Article 92 of the Customs Law provides that “The goods, articles and means of transportation which are detained by any customs office according to law shall not be disposed of before the people's court makes a judgment or the customs office makes a decision about punishment” and that “Smuggled goods, articles, illegal income, smuggling vehicles, or specially-made equipment confiscated by the people's court or the customs office shall be disposed of by the customs office, and the customs office shall hand the money from the disposal together with the fines over to the state treasury.” Article 23 of the Notice of the Supreme People's Court, the Supreme People's Procuratorate and the General Administration of Customs on Printing and Distributing the Opinions on Some Issues concerning the Application of Law for Handling Cases of the Crime of Smuggling provides that “…The people's court shall, when adjudicating the case of crime of smuggling, examine and confirm the money and articles stated in the lists and certification documents, and make a ruling of recovery and confiscation in accordance with the law; the customs shall dispose of the articles in accordance with the judgment of the people's court and the relevant provisions in the Customs Law, and turn them in to the state treasury.”
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关于刑事案件赃款赃物的处理问题，相关法律、司法解释已经规定的很明确。《海关法》第九十二条规定， “海关依法扣留的货物、物品、运输工具，在人民法院判决或者海关处罚决定作出之前，不得处理”；“人民法院判决没收或者海关决定没收的走私货物、物品、违法所得、走私运输工具、特制设备，由海关依法统一处理，所得价款和海关决定处以的罚款，全部上缴中央国库。”《最高人民法院、最高人民检察院、海关总署关于办理走私刑事案件适用法律若干问题的意见》第二十三条规定，“人民法院在判决走私罪案件时，应当对随案清单、证明文件中载明的款、物审查确认并依法判决予以追缴、没收；海关根据人民法院的判决和海关法的有关规定予以处理，上缴中央国库。”
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