Análisis del proceso sancionatorio para el delito de contrabando aduanero de mercancías en la normativa ecuatoriana.

Abstract

The present work is carried out with the purpose of solving a practical case of the subject of Customs Legislation II assigned as complex graduation work. We were presented with a list of facts related to the commission of a customs offense. To solve the case, we did it through a qualitative documentary investigation of the Ecuadorian legal regulations. Based on a list of facts and some questions to be resolved, we identified the type of customs offense to which the exercise referred and the legal trial procedure. Due to its conceptual and legal characteristics, we were able to determine that we were facing a crime of contraband in one of their respective causes. Infringement characterized by its enormous gravity against the customs administration and the corresponding tax collection of Foreign Trade. The sanctioning procedure, being a fragrant crime, is of a direct nature, together with the corresponding restrictive measures of freedom.