第七十一条  具体行政行为有下列情形之一的，海关行政复议机关应当决定撤销、变更或者确认该具体行政行为违法： 

（一）主要事实不清、证据不足的； 

（二）适用依据错误的； 

（三）违反法定程序的； 

（四）超越或者滥用职权的； 

（五）具体行政行为明显不当的。 

Article 71 Under any of the following circumstances, the Customs administrative reconsideration authority shall make a decision of revoking or changing the specific administrative act in point or confirming the illegality of the act: 

(a) Major facts are unclear, and evidence is inadequate; 

(b) The legal basis applied is incorrect; 

(c) The act is undertaken in violation of the statutory procedure; 

(d) The power is overridden or abused; or 

(e) It is obvious that the specific administrative act is inappropriate. 

第七十二条  海关行政复议机关决定撤销或者确认具体行政行为违法的，可以责令被申请人在一定期限内重新作出具体行政行为。 

被申请人应当在法律、行政法规、海关规章规定的期限内重新作出具体行政行为；法律、行政法规、海关规章未规定期限的，重新作出具体行政行为的期限为60日。

　　公民、法人或者其他组织对被申请人重新作出的具体行政行为不服，可以依法申请行政复议或者提起行政诉讼。

    第七十三条  被申请人未按照本办法第四十三条的规定提出书面答复、提交当初作出具体行政行为的证据、依据和其他有关材料的，视为该具体行政行为没有证据、依据，海关行政复议机关应当决定撤销该具体行政行为。 

Article 72 Where a Customs administrative reconsideration authority makes a decision of revoking a specific administrative act or confirming the illegality of the act, it may order the respondent to undertake the specific administrative act anew within a specified time period. 

The respondent shall undertake the specific administrative act anew within the time limit prescribed in relevant laws, administrative regulations or Customs rules. Where a time limit isn’t specified in those laws, administrative regulations or Customs rules, the time limit for undertaking the specific administrative act anew shall be 60 days. 

In case a citizen, juristic person or any other organization refuses to accept the specific administrative act undertaken anew by the respondent, he/she/it may apply for administrative reconsideration or initiate an administrative proceeding in accordance with law. 

Article 73 Where the respondent fails to make a written reply or present the evidence for and the basis of the original specific administrative act or other relevant materials in accordance with Article 43 of these Rules, the act shall be regarded as not supported by evidence and any basis, and the Customs administrative reconsideration authority shall make a decision of revoking the specific administrative act. 

第七十四条　具体行政行为有下列情形之一，海关行政复议机关可以决定变更：

　　（一）认定事实清楚，证据确凿，程序合法，但是明显不当或者适用依据错误的；

　　（二）认定事实不清，证据不足，但是经海关行政复议机关审理查明事实清楚，证据确凿的。

    第七十五条　海关行政复议机关在申请人的行政复议请求范围内，不得作出对申请人更为不利的行政复议决定。

Article 74 Under any of the following circumstances, the Customs administrative reconsideration authority may make a decision of changing the specific administrative act: 

(a) The facts found are clear, the evidence is irrefutable, the procedure is legal, but the act is obviously inappropriate or the basis applied is incorrect; or 

(b) The facts found are unclear, the evidence is inadequate, but after fact-finding by the Customs administrative reconsideration authority in handling the case, the facts ascertained are clear and the evidence is irrefutable. 

Article 75 Within the scope of administrative reconsideration requested by the applicant, the Customs administrative reconsideration authority shall not make an administrative reconsideration decision that is even more unfavorable against the applicant.