Resolution on institution of criminal case is taken in cases when during preparation of the case for consideration or during consideration signs of crime in the sphere of customs business have been revealed. Resolution on forwarding of materials of the case with signs of crime in the sphere of customs business to other legal protection bodies of the Azerbaijan Republic without institution of criminal proceedings is taken when the bodies of preliminary investigation or public prosecutor request these materials for study, and also in the case when there is no need in urgent investigation procedure. Resolution on return of the case on violation of customs regulations for reinvestigation is taken in cases envisaged in the first paragraph of article 356 of this Code. In resolution an issue about confiscated commodities, means of transportation, accompanying documents and other articles, arrested property, mortgage, guarantee, sums transferred to deposit account, material evidence and costs under the case of violation of customs regulations. Resolution on the case of violation of customs regulations shall be signed by the executive of the customs body of the Azerbaijan Republic who was in charge of the case.
Resolution is announced after consideration of the case has been completed.
In cases envisaged by paragraphs 1 and 2 of this article copy of resolution is handed or sent to the person in question or to his representative within three days from the date of enactment of resolution. Proposals for elimination of reasons and conditions which led to commitment of violation of customs regulations Executive of the customs body of the Azerbaijan Republic who is in charge of the case on violation of customs regulations, after reasons and conditions which led to commitment of violation of customs regulations have been established, makes proposals to relevant state bodies, companies, enterprises and organisations on measures for elimination of these reasons and conditions. State bodies, legal entities, within one month from the day when proposals were made, should inform executive of the customs body of the Azerbaijan Republic, who has made these proposals, about taken measures. Institution of legal proceedings Executive of the customs body of the Azerbaijan Republic who was in charge of the case on violation of customs regulations, on revealing of information about illegal nature of transactions in the course of proceedings under the case or its consideration, shall have the right to appeal to law court for recognition of such transactions. When making decision with respect to confiscated commodities, means of transportation, accompanying documents and other articles, arrested property, which constitute material evidence under the case, executive of the customs body of the Azerbaijan Republic which is in control over the case on violation of customs regulations must act in compliance with provisions of article 323 of this Code.