La valoración probatoria en procedimiento directo en delitos de contrabando.

Abstract

The present investigation had as general objective to analyze the customs valuation method that is applied in smuggling crimes to determine the valuation of the evidence and its incidence in the valuation of the evidence within the direct procedure at the moment of qualifying the flagrancy, for it The probative value was determined and the way in which the evidence should be assessed, as well as the recommendation to establish a specific sanction for the entry of this type of articles, considering a higher value than that applied for crimes of smuggling of articles whose importation has not been declared. The methodology used was based on the qualitative approach since an analysis of the regulations that refers to the crime of smuggling was carried out, as well as the in-depth interviews. The results evidenced well in evidentiary matters a conflict arises since this crime, when committed in flagrante delicto, that is to say at the moment the act is committed in customs, for example in the case that prohibited products are being imported or the declaration of the value of what that is imported is well below its real value, in this type of situation, in accordance with the provisions of the Comprehensive Criminal Organic Code, the direct procedure is applied as a legal consequence of flagrante delicto.