第四十八条 申请人、被申请人或者第三人认为合议人员或者案件审理人员与本案有利害关系或者有其他关系可能影响公正审理行政复议案件的，可以申请合议人员或者案件审理人员回避，同时应当说明理由。
合议人员或者案件审理人员认为自己与本案有利害关系或者有其他关系的，应当主动申请回避。海关行政复议机构负责人也可以指令合议人员或者案件审理人员回避。
行政复议人员的回避由海关行政复议机构负责人决定。海关行政复议机构负责人的回避由海关行政复议机关负责人决定。
Article 48 Where the applicant, the respondent or a third party concerned believes that a member of the collegial panel or a person handling the case has a stake in the case or is involved in any other relationship which might affect justice in the handling of the administrative reconsideration case, he/she/it may apply for the withdrawal of that member of the collegial panel or the person handling the case, and state the reasons therefor at the same time.
Where a member of the collegial panel or a person handling the case believes that he/she has a stake in the case or is involved in any other pertinent relationship, he/she shall apply for withdrawal on his/her own initiative. The person-in-charge of the Customs administrative reconsideration body may order the member of the collegial panel or the person handling the case to withdraw.
The withdrawal of administrative reconsideration personnel shall be decided by the person-in-charge of the Customs administrative reconsideration body. The withdrawal of the person-in-charge of the Customs administrative reconsideration body shall be decided by the person-in-charge of the Customs administrative reconsideration authority.
第四十九条 海关行政复议机构审理行政复议案件应当向有关组织和人员调查情况，听取申请人、被申请人和第三人的意见；海关行政复议机构认为必要时可以实地调查核实证据；对于事实清楚、案情简单、争议不大的案件，可以采取书面审查的方式进行审理。
第五十条 海关行政复议机构向有关组织和人员调查取证时，可以查阅、复制、调取有关文件和资料，向有关人员进行询问。
调查取证时，行政复议人员不得少于2人，并且应当主动向有关人员出示调查证。被调查单位和人员应当配合行政复议人员的工作，不得拒绝或者阻挠。调查情况、听取意见应当制作笔录，由被调查人员和行政复议人员共同签字确认。
Article 49 In handling an administrative reconsideration case, the Customs administrative reconsideration body shall make inquiries with the relevant organizations or personnel and listen to the opinions of the applicant, the respondent and the third parties concerned. When deemed necessary, the Customs administrative reconsideration body may conduct on-site investigations to verify the evidence. Cases whose facts are clear, circumstances are simple and not so disputable may be handled by reviewing the written materials only.
Article 50 In conducting investigations and obtaining evidence from the relevant organizations and personnel, the Customs administrative reconsideration body may consult, make photocopies of and take relevant files and materials, and put questions to the relevant persons.
In conducting investigations and taking evidence, at least two (2) administrative reconsideration staff shall be present and shall produce their certificates of investigation to the relevant persons on their own initiative. The organizations and persons under investigation shall offer assistance for the administrative reconsideration personnel to carry out their work, and shall not refuse or obstruct their work.
A written record shall be made in conducting the investigations and inquiries, which shall be signed by both the persons under investigation and the administrative reconsideration personnel for confirmation.
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