To Review or to Copy, or a Story of one Customs Inspection

Although administrative procedures of customs control are regulated to a great extent, a review of the judicial practice provides evidence of violations of rights of verified persons during a customs inspection. The article uses the example of a specific legal case to review problems of protection of procedural rights of a non-public subject in customs relations. The author studies challenging problems of protection of rights and legal interests of persons audited by customs authorities based on materials of Ruling of the Constitutional Court of the Russian Federation No. 22-П of April 28, 2023. The paper reaches a conclusion about discretion of customs and judicial authorities not in favor of non-public subjects, which eventually is able to limit basic constitutional rights of citizens and organizations, in particular, the right to review documents and materials that directly relate to rights and freedoms of an individual in the interaction with public government authorities (Clause 2, Article 24 of the Constitution of the Russian Federation). The author assesses the position of customs and judicial authorities from the standpoint of mutual trust between government authorities and audited persons, fulfillment of legal expectations of an audited person, predictability of decisions and actions of government authorities, their responsibility for such decisions and actions.