The aim of the first sentence of Article 26 of the Regulations Governing the Customs Supervision of Containers amended and promulgated by the Ministry of Finance on June 18, 1985, which stipulates that “the Customs may suspend the application of a storage business for a period of time in case any shortages not beyond human control occurred in the container yard ”, is to ensure the Customs’ effective supervision of the goods stored therein and to prevent smuggling, which is necessary to promote the public interest. However, as to the said “period of time,” since the above Article does not stipulate the longest period of limitation, it shall be made by law or rules authorized by law by referring to Article 63 of the Navigation Business Act and shall be so stipulated and come into force before December 31, 1994. The above provision shall be void in case the time limit has expired. Furthermore, as to the issues on public law contracts involved in the said Regulations, their basic norms shall be promptly legislated and properly regulated by the relevant authorities.

　　　 It is stipulated in Article 51 of the Navigation Business Act that a container yard business, in addition to having a license approved and issued by the Ministry of Transportation and Communications, shall also be registered by Customs. Since a close relationship exists between the container yard and Customs in executing the Customs clearance process, and the examination and prevention of smuggling, the Ministry of Finance enacted the Regulations Governing the Customs Supervision of Containers providing that the imported containerized cargos which are discharged and stored in the container yard shall be supervised and spot-checked by the Customs officer. The cargos shall not be released from the container yard without evidentiary documents approved by the Customs, and the business operator of the container yard shall pay to the Customs a guarantee deposit to guarantee that he will comply with the regulations provided in said Regulations. Article 26 of the Regulations Governing the Customs Supervision of Containers amended and promulgated by the Ministry of Finance on June 18, 1985, stipulates that “a container yard operator shall be responsible for the keeping of the cargos stored therein. In the case where it is found that the cargos have been moved or replaced fraudulently, changes of marks, number, or packaging have been made, documents have been forged or any other matters have occurred not beyond human control which thus resulted in a shortage of cargos, then the container yard operator shall pay import tax and handling in such cases in accordance with the respective provisions of the Customs Smuggling Control Act and other laws or regulations, and the application for container and cargo storage business shall also be suspended for a period of time.” To the suspension of application, in case the shortage matters on the in-stored cargos occur, illegal matters such as smuggling may happen thereof. The Customs, to ensure the effective supervision of the goods stored therein and to prevent smuggling, may order such “suspension of application” in order to compel the container yard operator to improve his facilities or management and to prevent further or aggravating damage, which is necessary to promote the public interest and is to be done legally subject to the statutory duty of the Customs in executing the Custom clearance process, and the examination and prevention of smuggling. However, as to the said “period of time”, since the above Article does not stipulate the longest period of limitation, it shall be made by law or rules authorized by law by referring to Article 63 of the Navigation Business Act to comply with the aim of Article 23 of the Constitution. The said Act shall be so stipulated and come into force before December 31, 1994, and the provision of “suspension of application” shall be void in case the time limit has expired. Furthermore, the guarantee given by the business operator of the container yard to the Customs is a matter involving a public law contract. The basic norm of public law contracts shall be promptly legislated and properly regulated by the relevant authorities in order to comply with the principle of administrative justice. As to the section in the abovementioned provision stating that the container yard operator shall pay the import tax, it shall be dealt with subject to J. Y. Interpretation No. 219 since the container yard was the holder of the shorted cargos at the time the shortage occurred, for which no further interpretation is necessary.