以罚款、没收财产等行政处罚代替刑事处罚是国家司法和行政机关在司法及行政执法过程中容易出现的一个偏差，这种现象人们称之为“以罚（没）代刑”。如今当我们面对愈来愈烈的走私犯罪势头，回过头来审视海关以往对走私案件的处理，不难发现其中也或多或少地存在这种现象... The use of administrative penalties such as fines, confiscation of property, etc. instead of criminal punishment is a bias that is easily present in the judicial and administrative law enforcement processes of the state’s judicial and administrative organs. This phenomenon is known as “punishment (not) to replace prisoners”. Now that we are facing ever-increasing smuggling crimes and looking back at customs’ handling of smuggling cases in the past, it is not difficult to find that this phenomenon is more or less present...