11974573 Remedies Under the Tariff and Customs Code Movido Outline

8/13/2019 11974573 Remedies Under the Tariff and Customs Code Movido Outline

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE

A. SEIZURE AND FORFEITURE OF GOODS AND COMMODITIES1. SEARCH, SEIZUREANDARRESTSec. 2201. Obstructio o! Custo"s #re"ises. No person shall obstructa customhouse,warehouse, office, wharf, street or other premises under the control of the Bureau of Customs,or any of the approaches to such house or premises.

Sec. 2202. S$eci%& Sur'ei&&%ce !or #rotectio o! Custo"s Re'eue %( #re'etio o!S"u))&i). In order toprevent smugglingand to secure the collection of the legal duties, taxes

and other charges, the customs service shall exercise sur'ei&&%ceover the coast, beginningwhen a vessel or aircraft enters Philippine territory and concluding when the article importedtherein has been legally passed through the customhouse.

Sec. 220*. #ersos H%'i) #o&ice Aut+orit. For the enforcement of the customs and tarifflaws, the following persons are authoried to effect searches, seiures and arrests comformablywith the provisions of said laws!a. O!!ici%&s o! t+e -ure%u o! Custo"s, collectors, assistant collectors, deputy collectors,surveyors, security and secret"service agents, inspectors, port patrol officers and guards of theBureau of Customs.b. O!!icers o! t+e #+i&i$$ie N%'when authoried by the Commissioner.c. #ny person especially %ut+orie( i /riti) b t+e Co""issioer.d. $fficers )eer%&& e"$o/ere( b &%/to effect arrests and execute processes o f courts,when acting under direction of the Collector.e. #ny person es$eci%&& %ut+orie( b % Co&&ector, sub%ect to the restrictions stated in the

next succeeding section.

Persons exercising the powers hereinabove conferred shall, in the exercise thereof, have thesame authority, be entitled to the proper protection, and shall be governed by the same law, notinconsistent with the provisions of this section, as other officers exercising police authority ingeneral.

Sec. 220. #&%ce +ere Aut+orit M% -e Eercise(. Persons acting under authorityconferred pursuant to subsection &e' of the preceding section may exercise their authority(within the limits of the collection district only and *in or upon the particular vessel or aircraft, or*in the particular place, or in respect to the particular article specified in the appointment. #llsuch appointments shall be in writing, and the original shall be filed in the customhouse of thedistrict where made.

#ll other persons exercising the powers hereinabove conferred ma y exercise the same at any

place within the jurisdiction of the Bureau of Customs.

Sec. 2203. Eercise o! #o/er o! Seiure %( Arrest. It shall be within the power of acustoms official or person authori ed as aforesaid, and it shall be his duty, to ma)e seiureofany vessel, aircraft, cargo, articles, animal or other movable propertywhen the same is sub%ectto forfeiture or liable for any fine imposed under customs and tariff laws, and also to %rrestanyperson subject to arrest for violation of any customs and tariff laws, such power to be exercisedin conformity with the law and the provisions of this Code.

Sec. 2204. Dut o! O!!icer or O!!ici%& to Disc&ose O!!ici%& C+%r%cter. It shall be the duty ofany person exercising authority as aforesaid, upon being questionedat the time of the exercisethereof, to make known his official characteras an officer or official of the *overnment, and if hisauthority is derived from special authoriation in writing to exhibit the same for inspection, ifdemanded.

Sec. 2205. Aut+orit to Re6uire Assist%ce. #ny person exercising police authority underthe customs and tariff laws may demand assistance of any police officer when such assistanceshall be necessaryto effect any search, seiure or arrest which may be lawfully made orattempted by him. It shall be the duty of any police officer upon whom such re+uisition is madeto give such lawful assistance in the matter as may be re+uired.

Sec. 2207. Ri)+t o! #o&ice O!!icer to Eter Ic&osure. For the more effective discharge of his

official duties, any person exercising the powers herein conferred, may at anytime enter, passthrough, or searchany land or inclosure or any warehouse, store or other building, not being adwelling house.

# warehouse, store or other building or inclosure used for the )eeping of storage of articles doesnot become a dwelling house within the meaning hereof merely by reason of the fact that aperson employed as watchman lives in the place, nor will the fact that his family stays there withhim alter the case.

Sec. 2208. Se%rc+ o! D/e&&i) House. # dwelling house may be entered and searched onlyupon warrantissued by a %udge or %ustice of the peace, upon sworn application showingprobable case and particularly describing the place to be searched and person or thing to beseied.

Sec. 2210. Ri)+t to Se%rc+ 9esse&s or Aircr%!ts %( #ersos or Artic&es Co'ee(T+erei. It shall be lawful for any official or person exercising police authority under theprovisions of this Code to go abroad any vessel or aircraftwithin the limits of any collection to goaboard any vessel or aircraft within the limits of any collection district, and to inspect, search andexaminesaid vessel or aircraft and any trun), pac)age, box or envelope on board, and to searchany person on board the said vessel or aircraft and to this end to hail and stop such vessel oraircraft if under way, to use all necessary force to compel compliance and if i t shall appear thatany breach or violation of the customs and tariff laws of the Philippines has been committed,whereby or in conse+uence of which such vessels or aircrafts, or the article, or any part thereof,on board of or imported by such vessel or aircraft, is liable to forfeiture, to ma)e seiure of thesame or any part thereof.

-he power of search hereinabove given shall extend to the removal of any false bottom,partition, bul)head or other obstruction, so far as may be necessary to enable the officer todiscover whether any dutiable or forfeitable articles may be concealed therein.No proceeding herein shall give rise to any claim for the damage thereby caused to article orvessel or aircraft.

Sec. 2211. Ri)+t to Se%rc+ 9e+ic&es, -e%sts %( #ersos. It shall also be lawful for aperson exercising authority as aforesaid to open and examine any box, trun), envelope or othercontainer, wherever found where he has reasonable cause to suspect the presence therein ofdutiable or prohibited article or articles introduced into the Philippines contrary to law, andli)ewise to stop, search and examine any vehicle, beast or person reasonably suspected ofholding or conveying such article as aforesaid.

Sec. 2212. Se%rc+ o! #ersos Arri'i) Fro" Forei) Coutries. #ll persons coming into thePhilippines from foreign countries shall be liable to detention and search by the customsauthorities under such regulations as may be prescribed relative thereto.Female inspectors may be employed for the examination and search of persons of their ownsex.

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2. ADMINISTRATI9E #ROCEEDINGSSec. 2*01. %rr%t !or Detetio o! #ro$ert -o(. pon ma)ing any seiure, the Collectorshall issue a warrant for the detention of the property and if the owner or importer desires tosecure the release of the property for legitimate use, the Collector may surrender it upon thefiling of a sufficient bond, in an amount to be fixed by him, conditioned for the payment of theappraised value of the article and/or any fine, expenses and costs which may be ad%udged in thecase! Provided, -hat articles the importation of which is prohibited by law shall not be releasedunder bond.

Sec. 2*02. Re$ort o! Seiure To Co""issioer %( Au(itor. 0hen a seiure is made forany cause, the Collector of the district wherein the seiure is effected shall immediately ma)ereport thereof to the Commissioner and to the #uditor *eneral.

Sec. 2*0*. Noti!ic%tio to O/er or I"$orter. -he Collector shall give the owner or importerof the property or his agent a written notice of the seiure and shall give him an opportunity to beheard in reference to the delin+uency which was the occasion of such seiure.

For the purpose of giving such notice and of all other proceedings in the matter of such seiure,the importer, consignee or person holding the bill of lading shall be deemed to be the 1owner1 ofthe article included in the bill.

For the same purpose, 1agent1 shall be deemed to include not only any agent in fact of theowner of the seied property but also any person having responsible possession of the property

at the &missing' of the seiure, if the owner or his agent in fact is un)nown or cannot be reached.

Sec. 2*0. Noti!ic%tio to U:o/ O/er. Notice to an un)nown owner shall be effectedby posting a notice for fifteen days in the public corridor of the customhouse of the district inwhich the seiure was made, and, in the discretion of the Commissioner, by publication in anewspaper or by such other means as he shall consider desirable.

Sec. 2*03. Descri$tio %( A$$r%is%& %( C&%ssi!ic%tio o! Seie( #ro$ert. -he Collectorshall also cause a list and particular description of the property seied to be prepared and anappraisement or classification of the same at its wholesale value in the local mar)et in the usualwholesale +uantities to be made by at least two appraising officials, if there are such officials ator near the place of seiure in the absence of such officials, then by two competent anddisinterested citiens of the Philippines, to be selected by him for that purpose, residing at ornear the place of seiure, which list and appraisement shall be properly attested to by suchCollector and the persons ma)ing the appraisal.

Sec. 2*04. #rocee(i)s i C%se o! #ro$ert -e&o)i) to U:o/ #%rties. If, withinfifteen days after the notification prescribed in section twenty"three hundred and four of thisCode, no owner or agent can be found or appears before the Collector, the latter shall declarethe property forfeited to the government to be sold at auction in accordance with law.

Sec. 2*05. Sett&e"et o! C%se b #%"et o! Fie or Re(e"$tio o! For!eite( #ro$ert.If, in any seiure case, the owner or agent shall, while the case is yet before the Collector of thedistrict of seiure, pay to such Collector the fine imposed by him or, in case of forfeiture, shallpay the appraised value of the property, or, if after appeal of the case, he shall pay to theCommissioner the amount of the fine as finally determined by him, or, in case of forfeiture, shallpay the appraised value of the property, such property shall be forthwith surrendered, and allliability which may or might attach to the property by virtue of the offense which was theoccasion of the seiure and all liability which might have been incurred under any bond given bythe owner or agent in respect to such property shall thereupon be deemed to be discharged.

2edemption of forfeited property shall not be allowed in any case where the importation isabsolutely prohibited or where the surrender of the property to the person offering to redeem thesame would be contrary to law.

Sec. 2*07. #rotest %( #%"et u$o #rotest i Ci'i& M%tters. 0hen a ruling or decision ofthe Collector is made whereby liability for duties, fees, or other money charge is determined,except the fixing of fines in seiure cases, the party adversely affected may protest such ruling

or decision by presenting to the Collector at the time when payment of the amount claimed to bedue the *overnment is made, o r within thirty days thereafter, a written protest setting forth hisob%ections to the ruling or decision in +uestion, together with the reasons therefor. No protestshall be considered unless payment of the amount due after final li+uidation has first beenmade.

Sec. 2*08. #rotest Ec&usi'e Re"e( i #rotest%b&e C%se. In all cases sub%ect to protest,the interested party who desires to have the action of the Collector reviewed, shall ma)e aprotest, otherwise, the action of the Collector shall be final and conclusive against him, exceptas to matters correctible for manifest error in the manner prescribed in section one thousandseven hundred and seven hereof.

Sec. 2*10. For" %( Sco$e o! #rotest. 3very protest shall be filed in accordance with theprescribed rules and regulations promulgated under this section and shall point out the particulardecision or ruling of the Collector to which exception is ta)en or ob%ection made, and shallindicate with reasonable precision the particular ground or grounds upon which the protestingparty bases his claim for relief.

-he scope of a protest shall be limited to the sub%ect matter of a single ad%ustment or otherindependent transaction but any number of issue may be raised in a protest with reference tothe particular item or items constituting the sub%ect matter of the protest.14ingle ad%ustment1, as hereinabove used, refers to the entire content of one li+uidation,including all duties, fees, surcharges or fines incident thereto.

Sec. 2*11. S%"$&es to be Furis+e( b #rotesti) #%rties. If the nature of the articlespermit, importers filing protests involving +uestions of fact must, upon demand, supply theCollector with samples of the articles which are the sub%ect matter of the protests. 4uch samplesshall be verified by the custom official who made the classification against which the protest arefiled.

Sec. 2*12. Decisio or Actio b Co&&ector i #rotest %( Seiure C%ses. 0hen a protestin proper form is presented in a case where protest in re+uired, the Collector shall reexamine thematter thus presented, and if the protest is sustained, in whole or in part, he shall enter theappropriate order, the entry reli+uidated if necessary.

In seiure cases, the Collector, after a hearing, shall in writing ma)e a declaration of forfeiture orfix the amount of the fine o r ta)e such other action as may be proper.

Sec. 2*1*. Re'ie/ b Co""issioer. -he person aggrieved by the decision or action of theCollector in any matter presented upon protest or by his action in any case of seiure may, withinfifteen days after notification in writing by the Collector of his action or decision, give writtennotice to the Collector of his desire to have the matter reviewed by the Commissioner.-hereupon the Collector shall forthwith transmit all the records of the proceedings to theCommissioner, who shall approve, modify or reverse the action or decision of the Collector andta)e such steps and ma)e such orders as may be necessary to give effect to his decision.


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Sec. 2*1. Notice o! Decisio o! Co""issioer. Notice of the decision of the Commissionershall be given to the party by whom the case was brought before him for review, and in seiurecases such notice shall be effected by personal service if practicable.

Sec. 2*13. Su$er'isor Aut+orit o! Co""issioer A( o! De$%rt"et He%( i Cert%iC%ses. If in any case involving the assessment of duties the importer shall fail to protest theruling of the Collector, and the Commissioner shall be of the opinion that the ruling was

erroneous and unfavorable to the *overnment, the latter may order a reli+uidation and if theruling of the Commissioner in any unprotested case should, in the opinion of the departmenthead, be erroneous and unfavorable to the *overnment, the department head may re+uire theCommissioner to order a reli+uidation.

3xcept as in the preceding paragraph provided, the supervisory authority of the departmenthead over the Bureau of Customs shall not extend to the administrative review of the ruling ofthe Commissioner in matters appealed to the Court of -ax #ppeals.

Customs Administrative Order No. 10-2007 (November 28, 2007): Rulesand Reulations in t!e Condu"t o# $ubli" Au"tion and Neotiated %ale&s1': cover the di!oition o" artic#e $nder c$tom c$tod% &Sec2'(1) TCC*+thro$,h !$-#ic a$ction or ne,otiated a#eS2/0 artic#e $nder c$tom c$tod% ha## -e di!oed thro$,h a#e -% !$-#ica$ction &UNESS0 !ecia# !roviion o" #a+

S3/0 F#oor *rice in A$ction Sa#e0 not #e than the ho#ea#e va#$e o" the canvaeddometic ho#ea#e !rice o" the ame) #i4e or imi#ar artic#e and in the $$a#ho#ea#e 5$antitie and in the ordinar% co$re o" trade &determined -% theconcerned e6aminer7a!!raier 8 $-9ect to a!!rova# o" the Chie") ACDD andDitrict Co##ector+:not -e #e than the $m o" the tota# #anded cot -aed on the!$-#ihed7circ$#arized ;RIS:OCOM tet va#$e 8 ta6e:ta4e into conideration0 o-o#ence 8 condition 8 reaona-#e de!reciationS1(/ aardin, o" a#e11/"ai#ed -iddin,12/ 2nd-iddin,13/ ne,otiated a#e1


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nless an appeal is made to the Court of -ax #ppeals in the manner and within the periodprescribed by laws and regulations, the action or ruling of the Commissioner shall be final andconclusive.

C. #OST ENTR< AUDITSec. *31. Re6uire"et to ee$ Recor(s." #ll importers are re+uired to )eep at theirprincipal place of business, in the manner prescribed by regulations to be issued by theCommissioner of Customs and for a period three &6' years from the date of importation, all the

records of their importations and/or boo)s of accounts, business and computer systems and allcustoms commercial data including payment records relevant for the verification of the accuracyof the transaction value declared by the importers/customs bro)ers on the import entry.chanrobles virtual law library

#ll bro)ers are re+uired to )eep at their principal place of business, in the manner prescribed byregulations to be issued by the Commissioner of Customs and for a period of three &6' yearsfrom the date of importation copies of the above mentioned records covering transactions thatthey handle.1Sectio *313. Co"$&i%ce Au(it or E%"i%tio o! Recor(s. >-he importers/customsbro)ers shall allow any customs officer authoried by the Bureau of Customs to enter duringoffice hours any premises or place where the records referred to in the preceding section are)ept to conduct audit examination, inspection, verification and/or investigation of those recordseither in relation to specific transactions or to the ade+uacy and integrity of the manual orelectronic system or systems by which such records are created and stored. For this purpose. #duty authoried customs officer shall be full and free access to all boo)s, records, and

documents necessary or relevant for the purpose of collecting the proper duties and taxes.In addition, the authoried customs officer may ma)e copies of, or ta)e extracts from any suchdocuments. -he records or documents must, as soon as practicable after copies of such havebeen ta)en, be returned to the person in charge of such documents.

# copy of any such document certified by or on behalf of the importer/bro)er is admissible inevidence in all courts as if it were the original.

#n authoried customs officer is not entitled to enter any premises under this 4ection unless,before so doing, the officer produces to the person occupying or apparently in charge of thepremises written evidence of the fact that he or she is an authoried officer. -he personoccupying or apparently in charge of the premises entered by an officer shall provide the officerwith all reasonable facilities and assistance for the effective exercise of powers under this4ection.nless otherwise provided herein or in other provisions of law, the Bureau of Customs may, incase of disobedience, invo)e the aid of the proper regional trial court within whose %urisdictionthe matter falls. -he court may punish contumacy or refusal as contempt. In addition, the fact

that the importer/bro)er denies the authoried customs officer full and free access to importationrecords during the conduct of a post"entry audit shall create a presumption of inaccuracy in thetransaction value declared for their imported goods and constitute grounds for the Bureau ofCustoms to conduct a re"assessment of such goods.-his is without pre%udice to the criminal sanctions imposed by this Code and administrativesanctions that the Bureau of Customs may impose against contumacious importers underexisting laws and regulations including the authority to hold delivery or release of their importedarticles.

Sectio *314. Sco$e o! t+e Au(it. &a' -he audit of importers shall be underta)en!&7' 0hen firms are selected by a computer"aided ris) management system, the parameters ofwhich are to be based on ob%ective and +uantifiable data and are to be approved by the

4ecretary of Finance upon recommendation of the Commissioner of Customs. -he criteria forselecting firms to be audited shall include, but not be limited to, the following!

&a' 2elative magnitude of customs revenue from the firm&b' -he rates of duties of the firm8s imports&c' -he compliance tract records of the firm and&d' #n assessment of the ris) to revenue of the firm8s import activities.

&9' 0hen errors in the import declaration are detected&6' 0hen firms voluntarily re+uest to be audited, sub%ect to the approval of the Commissioner ofCustoms.&b' Bro)ers shall be audited to validate audits of their importer clients and/or fill information gapsrevealed during an audit of their importers clients.

Sectio *315. Docu"ets i Forei) ;%)u%)e. >0here a document in a foreign language ispresented to a customs officer in relation to the carrying out of any duty or the exercise of anypower of the Bureau of Customs under this Code, said document in a foreign language must beaccompanied with a translation in the official language of this country.1

Sec. *317. Recor(s to -e e$t b Custo"s.: -he Bureau of Customs shall li)ewise )eep arecord of audit results in a database of importer and bro)er profiles, to include but not be limitedto!

&a' #rticles of Incorporation&b' -he company structure, which shall include but not be limited to!

&7' Incorporators and Board of ;irectors&9' G



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2. A$thorized C$tom o""icer ma% re5$ire im!orter and7or -ro4er to ma4e certi"iedco!ie o" an% $ch doc$ment7e6tract:an% record m$t -e ret$rned to c$todian ithin 2< ho$r

3. co!% o" $ch doc$ment certi"ied -%7on -eha#" o" the im!orter7-ro4er0 admii-#e inevidence in a## co$rt a i" it ere ori,ina#


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$nta6ed vehic#e and !art in the !remie oned -% *at Hao#ocated a#on, K$irino Aven$e) *arana5$e and Hond$ra St.) Ma4ati.A"ter cond$ctin, a surveillan"eo" the to !#ace) re!ondentMa9or Laime Ma,#i!on) Chie" o" O!eration and Inte##i,ence o" theESS) recommended the issuan"e o# 3arrants o# sei9ure anddetention. Ditrict Co##ector o" C$tom Tit$ ;i##an$eva issuedt!e 3arrants o# sei9ure and detention.

Ma,#i!on coordinated ith the #oca# !o#ice to ait in the e6ec$tiono" the re!ective arrant o" eiz$re and detention.The teamearched the to !remie. The% ere barred #rom enterin t!ela"e) -$t ome mem-er o" the team ere able to forcethemselves inside and were able to inspect the premisesand noted that some articles were present which were notincluded in the list contained in the warrant. Amendedarrant o" eiz$re and detention ere $-e5$ent#% i$ed -%;i##an$eva.

Cone5$ent#% c$tom !eronne# tarted ha$#in, the artic#e!$r$ant to the amended arrant.

Narcio Lao and ernardo Em!e%nado "i#ed a cae "or In9$nction andDama,eith !ra%er "or Retrainin, Order and *re#iminar%In9$nction -e"ore RTC Ma4ati ranch ?' on A$,$t 2@) 1BB( a,aintre!ondent. On the ame date) the tria# co$rt i$ed a Tem!orar%Retrainin, Order.Re!ondent "i#ed a Motion to Dimi on the ,ro$nd that RTC hano 9$ridiction over the $-9ect matter) c#aimin, that it a the$rea$ o" C$tom that had e6c#$ive 9$ridiction over it. RTCdenied motion to dimi.

Re!ondent "i#ed MFR . MFR a denied.CA et aide the 5$etioned order o" the tria# co$rt and en9oined it"rom "$rther !roceedin, ith the Cae. The a!!e##ate co$rt a#odimied the aid civi# cae.

ISSUE0ON the RTC ha 9$ridiction over cae 5$etionin, the va#idit% o"eiz$re and "or"eit$re !roceedin, cond$cted -% the $rea$ o"C$tom

HED0

!e RC is devoid o# an+ "ometen"e to ass uon t!evalidit+ or reularit+ o# sei9ure and #or#eiture ro"eedins"ondu"ted b+ t!e ureau o# Customs and to enoin orot!er3ise inter#ere 3it! t!ese ro"eedins .!e Colle"tor o#Customs sittin in sei9ure and #or#eiture ro"eedins !ase;"lusive urisdi"tion to !ear and determine all uestionstou"!in on t!e sei9ure and #or#eiture o# dutiable oods.!e Reional rial Courts are re"luded #rom assumin"oni9an"e over su"! matters even t!rou! etitions o#"ertiorari, ro!ibition or mandamus.It i #i4eie e##:ett#ed that the !roviion o" the Tari"" andC$tom Code and RA 112? An Act Creatin, the Co$rt o" Ta6A!!ea#) !eci"% the !ro!er "ora and !roced$re "or the venti#ationo" an% #e,a# o-9ection or i$e raied concernin, thee!roceedin,.

A"tions o# t!e Colle"tor o# Customs are aealable to t!eCommissioner o# Customs, 3!ose de"ision, in turn, issube"t to t!e e;"lusive aellate urisdi"tion o# t!e Courto# a; Aeals and #rom t!ere to t!e Court o# Aeals.

The r$#e that Re,iona# Tria# Co$rt have no revie !oer over $ch!roceedin, i anchored $!on the !o#ic% o" !#acin, no $nnecear%hindrance on the ,overnment drive) not on#% to !reventm$,,#in, and other "ra$d $!on C$tom) -$t more im!ortant#%)to render e""ective and e""icient the co##ection o" im!ort and e6!ortd$tie d$e the State) hich ena-#e the ,overnment to carr% o$tthe "$nction it ha -een intit$ted to !er"orm.

The i##e,a#it% o" a eiz$re -% the Co##ector o" C$tom doe not

de!rive the $rea$ o" C$tom o" 9$ridiction thereon.

The a##e,ation o" !etitioner re,ardin, the !ro!riet% o" the eiz$reho$#d !ro!er#% -e venti#ated -e"ore the Co##ector o" C$tom. ehave had occaion to dec#are0The Collector of Customs when sitting in forfeiture proceedingsconstitutes a tribunal expressly vested by law with jurisdiction tohear and determine the subject matter of such proceedings withoutany interference from the Court of irst !nstance" &A$%on, Hian v.Co$rt o" Ta6 A!!ea#) et a#.) 1B SCRA 1(+.


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:Noe# Ta-$e#o, et a# are d$#%:#icened im!orter o" vehic#e) ho)-eteen A!ri# and Ma% 1BB) im!orted @2 econdhand ri,ht:handdrive -$e:hen the hi!ment arrived at the *ort o" Mani#a) the DitrictCo##ector o" C$tom im!o$nded the vehic#e and ordered themtored at the areho$e o" the Aian Termina#) Inc. &ATI+:Con"orma-#% ith Section 2'(@ o" the Tari"" and C$tom Code) theDitrict Co##ector o" C$tom i$ed arrant o" Ditraint a,aintthe hi!ment and et the a#e at !$-#ic a$ction:On Octo-er 2) 1BB) the Secretar% o" L$tice rendered an o!iniontatin, that hi!ment o" ri,ht hand hee# vehic#e #oaded ande6!orted at the !ort o" ori,in -e"ore Fe-r$ar% 22) 1BB ere notcovered -% RA No. ?(' $n#e the ame ere #oaded and im!orteda"ter aid date.:On Novem-er 11) 1BB) the im!orter) "i#ed a com!#aint ith theRTC o" *ara=a5$e Cit%) a,aint the Secretar% o" Finance) C$tomCommiioner) et a# "or re!#evin:The RTC ,ranted the a!!#ication "or a rit o" re!#evin on a -ond o"*12)((()(((.((.:The Chie" o" C$tom *o#ice and "o$r &


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o-9ect ha##) $nder the "o##oin, condition -e $-9ect to "or"eit$re0&"+ An% artic#e the im!ortation or e6!ortation o" hich i e""ected orattem!ted contrar% to #a) or an% artic#e o" !rohi-ited im!ortationor e6!ortation) and a## other artic#e hich) in the o!inion o" theCo##ector) have -een $ed) are or ere entered to -e $ed aintr$ment in the im!ortation or e6!ortation o" the "ormer.:In Lao v. Co$rt o" A!!ea#) it a he#d that the Re,iona# Tria# Co$rtare devoid o" an% com!etence to !a $!on the va#idit% orre,$#arit% o" eiz$re and "or"eit$re !roceedin, cond$cted -% the$rea$ o" C$tom and to en9oin or otherie inter"ere ith thee!roceedin,. It i the Co##ector o" C$tom) ittin, in eiz$re and"or"eit$re !roceedin,) ho ha e6c#$ive 9$ridiction to hear anddetermine a## 5$etion to$chin, on the eiz$re and "or"eit$re o"d$tia-#e ,ood. Action o" the Co##ector o" C$tom are a!!ea#a-#eto the Commiioner o" C$tom) hoe deciion) in t$rn) i $-9ectto the e6c#$ive a!!e##ate 9$ridiction o" the Co$rt o" Ta6 A!!ea#and "rom there to the Co$rt o" A!!ea#.:The r$#e that Re,iona# Tria# Co$rt have no revie !oer over$ch !roceedin, i anchored $!on the !o#ic% o" !#acin, no$nnecear% hindrance on the ,overnment drive) not on#% to!revent m$,,#in, and other "ra$d $!on C$tom) -$t moreim!ortant#%) to render e""ective and e""icient the co##ection o"im!ort and e6!ort d$tie d$e the State) hich ena-#e the,overnment to carr% o$t the "$nction it ha -een intit$ted to!er"orm.:The RTC had no 9$ridiction to ta4e co,nizance o" the !etition "orre!#evin -% re!ondent herein) i$e the rit o" re!#evin and orderit en"orcement. The RTC ho$#d have dimied the !etition "orre!#evin at the o$tet.:hi#e it i tr$e that the Ditrict Co##ector o" C$tom a##oed there#eae o" the vehic#e and the tran"er thereo" to the c$tod% o"the RTC $!on the !a%ment -% the !rivate re!ondent o" there5$ired ta6e) d$tie and char,e) he did not there-% #oe9$ridiction over the vehic#e= neither did it vet 9$ridiction on theRTC to ta4e co,nizance o" and a$me 9$ridiction over the !etition"or re!#evin.:The RTC cannot -e "a$#ted "or dimiin, !etitioner com!#aint:in:intervention. Coniderin, that it had no 9$ridiction overre!ondent action and over the hi!ment $-9ect o" the com!#aint)a## !roceedin, -e"ore it o$#d -e void. The RTC had no 9$ridictionto ta4e co,nizance o" the com!#aint:in:intervention and act thereone6ce!t to dimi the ame. Moreover) coniderin, that

intervention i mere#% anci##ar% and $!!#ementa# to the e6itin,#iti,ation and never an inde!endent action) the dimia# o" the!rinci!a# action neceari#% re$#t in the dimia# o" thecom!#aint:in:intervention. i4eie) a co$rt hich ha no9$ridiction over the !rinci!a# action ha no 9$ridiction over acom!#aint:in:intervention.

Section ##$c% of the &udiciary 'ct of ()#* lodges in the Court ofirst !nstance original jurisdiction in all cases in which the value ofthe property in controversy amounts to more than ten thousandpesos" This original jurisdiction of the Court of irst !nstance whenexercised in an action for recovery of personal property which is asubject of a forfeiture proceeding in the Bureau of Customs tendsto encroach upon and to render futile the jurisdiction of theCollector of Customs in sei,ure and forfeiture proceedings" This isprecisely what too- place in this case"l h

OAC * $O$

NA/RA!!ea# -% certiorari $nder R$#e


10/16


: For the de"ene) oac teti"ied that on L$#% 2@) 2((


11/16


Disposition Deciion revered and et aide.

II. REMEDIES A9AI;A-;E TO THE TA#A In all cases sub%ect to protest,the interested party who desires to have the action of the Collector reviewed, shall ma)e aprotest, otherwise, the action of the Collector shall be final and conclusive against him, exceptas to matters correctible for manifest error in the manner prescribed in section one thousandseven hundred and seven hereof.

Sec. 2*10. For" %( Sco$e o! #rotest.> 3very protest shall be filed in accordance with theprescribed rules and regulations promulgated under this section and shall point out the particulardecision or ruling of the Collector to which exception is ta)en or ob%ection made, and shallindicate with reasonable precision the particular ground or grounds upon which the protestingparty bases his claim for relief.

-he scope of a protest shall be limited to the sub%ect matter of a single ad%ustment or otherindependent transaction but any number of issue may be raised in a protest with reference tothe particular item or items constituting the sub%ect matter of the protest.

14ingle ad%ustment1, as hereinabove used, refers to the entire content of one li+uidation,including all duties, fees, surcharges or fines incident thereto. chan robles virtual law library

Sec. 2*11. S%"$&es to be Furis+e( b #rotesti) #%rties.> If the nature of the articlespermit, importers filing protests involving +uestions of fact must, upon demand, supply theCollector with samples of the articles which are the sub%ect matter of the protests. 4uch samplesshall be verified by the custom official who made the classification against which the protest arefiled.

Sec. 2*12. Decisio or Actio b Co&&ector i #rotest %( Seiure C%ses. > 0hen a protestin proper form is presented in a case where protest in re+uired, the Collector shall reexamine thematter thus presented, and if the protest is sustained, in whole or in part, he shall enter theappropriate order, the entry reli+uidated if necessary.

In seiure cases, the Collector, after a hearing, shall in writing ma)e a declaration of forfeiture orfix the amount of the fine or ta)e such other action as may be proper.

CAO No. *>2002? A"e("et o! CMO 25>88 o t+e #roce(ure i #rotest C%ses A)%istt+e Deter"i%tio o! Custo"s 9%&ue %( T%ri!! C&%ssi!ic%tio o! I"$orte( Goo(s U(ert+e TO 9%&u%tio Re)i"eI. $b%ective! provide clear and transparent procedures for the resolution of formal protest casesarising from valuation and classification issues resolved by the ?aluation and Classification2eview Committee &?C2C' pursuant to C@$ on New Cargo Clearance Procedure

II. Procedural FlowCollector of Customs7. upon final determination of the Customs ?alue and/or the tariff classification by the ?C2C,importer adversely affected may file a !or"%& $rotest with the $FFIC3 $F -A3 C$3C-$2$F C4-$@4 through the #0 ;I?I4I$N of the port concerned or its e+uivalent unit in orderto dispute the assessment5at the time when payment of the amount claimed to be due the government is made$r5within 7 days thereafter9. importer shall5 state! reasons for protest5pay doc)et fees : rate fixed by C#$ No. 7"DE#6. Collector form panel of experts to hear the case! hearing officer from law division C$$ ?and C$$ III from assessment unitG. Collector ensure that those involved in the initial assessment shall not be chosen as membersof the expertHs panel. panel shall hear all parties! authoried to issue necessary notice of hearings, subpoenas andother interlocutory orders, receive evidenceE. panel terminate proceedings, recommend decision to the Collector of Customs for approval/it+i *0 ( !ro" t+e 1st+e%ri). protest cannot be resolved for meritorious reason within 6Jd! panel shall re+uest additionaltime ot ecee(i) *0( /it+i /+ic+ to reso&'e c%seK. Collector render FIN# decision within 7 days from receipt of recommended decision shallnotify importer in writing of deciD. Collector renders deci #;?3243 -$ *$?32N@3N-! deci entire records of the case Lautomatically elevated to Commissioner fo r #-$@#-IC 23?I30 within days frompromulgation7J. If importer not satisfied with Collector Hs deci ?3243 -$ I@P$2-32'! notice of appealwith collector5within 7 days after notification in writing by Collector5with a copy of the notice furnished to the Commissioner of Customs77. Collector shall immediately transfer all the records of the protest assailed deci toCo""issioerBCommissioner shall approve/modify/reverse the action or deci of Collector5ta)e steps and ma)e such orders as may be necessary to g ive effect to his deciC$@@I44I$N32 $F C4-$@479. #ppeal to Commissioner of Customs! perfected upona. filing of notice of appealsb. payment of appeal doc)et fee in accordance with prescribed rates

c. @emorandum of appeal at option of appellant &within 7 days from receipt of notice of deci'76. #ppeal &regular/ automatic'! ;eliberated on by a permanent board of 6 created byCommissioner5board! chaired by lawyer from the appellate division,@ems! legal service and 9 valuation experts from import and assessment service7G. board shall recommend deci of Commissioner through proper channels7. Commissioner shall render a decision w/n 6J d from receipt of the records of the case fromthe Collector5shall noticy the appellant/aggrieved party in writing7E. w/n 6Jd from receipt of the record of the case! no decision by Commissioner is rendered Ldeemed that Commissioner upheld the CollectorHs decision5if deci adverse to govHt! case shall li)ewise be elevated to 4oF for automatic review7. Commissioner decides in favor of *ovHt no appeal perfected w/n reglementary periodw/C-# L deci of Commissioner shall become final and executory


11


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43C23-#2M $F FIN#NC37K. Commissioner renders a decision adverse to govHt! elevated to 4oF for %uto"%tic re'ie/records of proceedings forwarded to 4oF w/n d from promulgation of decision7D.w/n 6Jd from receipt of the record of the case by 4oF no deci rendered! deci under reviewFIN# #N; 33C-$2M9J. ;3CI $F 4$F! final and executory if no appeal to C-#C$2- $F -# #PP3#497. Importer not satisfied with Commissioner of Customs/4oF deci! file an appeal with C-#w/n6Jd from receipt of a notice of such deci

2. SEIZUREFORFEITURE CASESSEC. 23*0. #ro$ert Subect to For!eiture U(er T%ri!! %( Custo"s ;%/s." #ny vehicle,vessel or aircraft, cargo, article and other ob%ects shall, under the following conditions besub%ected to forfeiture!a. #ny vehicle, vessel or aircraft, including cargo, which shall be used unlawfully in theimportation or exportation of articles or in conveying and/or transporting contraband or smuggledarticles in commercial +uantities into or from any Philippine port or place. -he mere carrying orholding on board of contraband or smuggled articles in commercial +uantities shall sub%ect suchvessel, vehicle, aircraft, or any other craft to forfeiture! Provided, -hat the vessel, or aircraft orany other craft is not used as duly authoried common carrier and as such a carrier it is notchartered or leasedb. #ny vessel engaging in the coastwise which shall have on board any article of foreign growth,produce, or manufacture in excess of the amount necessary for sea stores, without such article

having been properly entered or legally importedc. #ny vessel or aircraft into which shall be transferred cargo unladen contrary to law prior to thearrival of the importing vessel or aircraft at her port of destinationd. #ny part of the cargo, stores or supplies of a vessel or aircraft arriving from a foreign portwhich is unladen before arrival at the vessel8s or aircraft8s port of destination and withoutauthority from the customs officials but such cargo, ship or aircraft stores and supplies shall notbe forfeited if such unlading was due to accident, stress of weather or other necessity and issubse+uently approved by the Collectore. #ny article which is fraudulently concealed in or removed contrary to law from any public orprivate warehouse, container yard or container freight station under customs supervisionf. #ny article the importation or exportation of which is effected or attempted contrary to law, orany article of prohibited importation or exportation, and all other articles which, in the opinion ofthe Collector, have been used, are or were entered to be used as instruments in the importationor the exportation of the formerg. nmanifested article found on any vessel or aircraft if manifest therefore is re+uiredh. 4ea stores or aircraft stores ad%udged by the Collector to be excessive, when the dutiesassessed by the Collector thereon are not paid or secured forthwith upon assessment of thesame,i. #ny pac)age of imported article which is found by the examining official to contain any articlenot specified in the invoice or entry, including all other pac)ages purportedly containing importedarticles similar to those declared in the invoice or entry to be. the contents of the misdeclaredpac)age Provided, -hat the Collector is of the opinion that the misdeclaration was contrary tolaw

%. Boxes, cases, trun)s, envelopes and other containers of whatever character used asreceptacle or as device to conceal article which is itself sub%ect to forfeiture under the tariff andcustoms laws or which is so designed as to conceal the character of such articles). #ny conveyance actually being used for the transport of articles sub%ect to forfeiture under thetariff and customs laws, with its e+uipage or trappings, and any vehicle similarly used, togetherwith its e+uipage and appurtenances including the beast steam or other motive power drawingor propelling the same. -he mere conveyance of contraband or smuggled articles by such beast

or vehicle shall be sufficient cause for the outright seiure and confiscation of such beast orvehicle but the forfeiture shall not be effected if it is established that the owner of the means ofconveyance used as aforesaid, is engaged as common carrier and not chartered or leased, orhis agent in charge thereof at the time, has no )nowledge of the unlawful act7. #ny article sought to be imported or exported &7' 0ithout going through a customhouse,whether the act was consummated, frustrated or attempted &9' By failure to mention to acustoms official, articles found in the baggage of a person arriving from abroad &6' $n thestrength of a false declaration or affidavit executed by the owner, importer, exporter or consigneeconcerning the importation of such article &G' $n the strength of a false invoice or otherdocument executed by the owner, importer, exporter or consignee concerning the importation orexportation of such article and &' -hrough any other practice or device contrary to law bymeans of which such articles was entered through a customhouse to the pre%udice of thegovernment.SEC. 23*1. #ro$erties Not Subect to For!eiture i t+e Absece o! #ri"% F%cie E'i(ece . :-he forfeiture of the vehicle, vessel, or aircraft shall hot be effected if i t is established that theowner thereof or his agent in charge of the means of conveyance used as aforesaid has no)nowledge of or participation in the unlawful act! Provided, however, -hat a prima faciepresumption shall exist against the vessel, vehicle or aircraft under any of the followingcircumstances!7. If the conveyance has been used for smuggling at least twice before9. If the owner is not in the business for which the conveyance is generally used and6. If the owner is not financially in a position to own such conveyance.SEC. 23*2. Co(itios A!!ecti) For!eiture o! Artic&e. " #s regards imported or exportedarticle or articles whereof the importation or exportation is merely attempted, the forfeiture shall

be effected only when and while the article is in the custody or within the %urisdiction of thecustoms authorities or in the hands or sub%ect to the control of the importer, exporter, originalowner, consignee, agent of other person effecting the importation, entry or exportation in+uestion, or in the hands or sub%ect to the control of some persons who shall receive, conceal,buy, sell or transport the same or aid in any such acts, with )nowledge tha t the article wasimported, or was the sub%ect of an attempt at importation or exportation, contrary to law.SEC. 23**. E!orce"et o! ;ie, A("iistr%ti'e Fies, %( For!eitures. >#dministrativefines and forfeitures shall be enforced by the seiure of the vehicle, vessel or aircraft or otherproperty sub%ect to the fine or forfeiture and by subse+uent proceedings in conformity with theprovisions of Parts 9 and 6, -itle ?I, Boo) 77, of this Code. For the purpose of enforcing the lienfor customs duties, fees and other charges on any seied or confiscated article in the custody ofthe Bureau of Internal 2evenue., the Bureau of Internal 2evenue is hereby authoried to imposeand enforce the said lien.SEC. 23*. Seiure o! 9esse& or Aircr%!t !or De&i6uec o! O/er or O!!icer. " 0hen theowner, .agent, master, pilot in command or other responsible officer of any vessel or air craft

becomes liable to be fined under the tariff and customs laws on account of a delin+uency in thedischarge of a duty imposed upon him with reference to the said vessel or aircraft, the vessel oraircraft itself may be seied and sub%ected in an administrative proceeding for the satisfaction ofthe fine for which such person would have been liable. SEC. 23*3. -ur(e o! #roo! i Seiure%(or For!eiture. " In all proceedings ta)en for the seiure and/or forfeiture of any vessel,vehicle, aircraft, beast or articles under the provisions of the tariff and customs laws, the burdenof proof shall lie upon the claimant! Provided, -hat probable cause shall be first shown for theinstitution of such proceedings and that seiure and/or forfeiture was made under thecircumstances and in the manner described in the preceding sections of this Code.SEC. 23*4. Seiure o! Ot+er Artic&es . " -he Commissioner of Customs and Collector ofCustoms any other customs officer, with the prior authori ation in writing by the Commissioner,may demand evidence of payment of duties and taxes on foreign articles openly offered for saleor )ept in storage, and if no such evidence can be produced, such articles may be seied andsub%ected to forfeiture proceedings! , however, -hat during such proceedings the person or entity


12


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for whom such articles have been shall be given the opportunity to prove or show the source ofsuch articles and the payment of duties and taxes thereon.

CAO No. ?-?@: Rules and Reulations overnin t!e ssuan"e o# Barrantso# %ei9ure and 5etention, t!e Condu"t o# %ei9ure $ro"eedins and$ro"edure in Aeals to t!e Commissioner o# Customs and to t!e %e"retar+o# inan"e

Tit#e ITit#e and Contr$ctionTit#e IIenera# *roviionSec3/ Co##ector o" C$tom $!on ma4in, an% eiz$re s!all issue a 3arrant #ort!e detention o# t!e roert+Sec


14/16


=elde) a Actin, Co##ector o" C$tom "or the *ort o" Mani#a) he hadthe re5$iite a$thorit% "or the i$ance o" the conteted arrant o"eiz$re and detention "or the a$tomo-i#e oned -% re!ondentRicardo Santo. It i to -e admitted that the contit$tiona# ri,ht to-e "ree "rom $nreaona-#e earch and eiz$re m$t not -e eroded

or emac$#ated. The ri,ht to !rivac% o hi,h#% va#$ed in civi#izedociet% m$t not -e di#$ted. On#% $!on com!#iance then ith the!ro!er re5$iite mandated -% #a ho$#d one !oeion -e$-9ect to eiz$re. That m$ch i c#ear. Under the 1B3? Contit$tionthe intervention o" a 9$d,e a e##:ni,h indi!ena-#e. So it a$nder the *hi#i!!ine i## o" 1B(2 and the *hi#i!!ine A$tonom% Act o"1B1'. Even then) hoever) a hon -% the #eadin, cae o" U%Qhe%tin v. ;i##area#) a 1B2( deciion) it a the acce!ted !rinci!#e"o##oin, the #andmar4 cae o" o%d v. United State t!at t!esei9ure o# oods "on"ealed to avoid t!e duties on t!em isnot embra"ed 3it!in t!e ro!ibition o# t!is "onstitutionaluarantee.More to the !oint. In a recent deciion o" thi Co$rt)*a!a v. Ma,o) here the eiz$re o" a##e,ed m$,,#ed ,ood ae""ected -% a !o#ice o""icer itho$t a earch arrant) thi Co$rt)thro$,h L$tice a#divar) tated0 *etitioner Martin A#a,ao and hicom!anion !o#icemen had a$thorit% to e""ect the eiz$re itho$tan% earch arrant i$ed -% a com!onent co$rt. The Tari"" andC$tom Code doe not re5$ire aid arrant in the intant cae.!e Code aut!ori9es ersons !avin oli"e aut!orit+ under%e"tion 220@ o# t!e ari## and Customs Code to enter, asst!rou! or sear"! an+ land, in"losure, 3are!ouse, store orbuildin, not bein a d3ellin !ouseD and also to inse"t,sear"! and e;amine an+ vessel or air"ra#t and an+ trun,a"ae, bo; or enveloe or an+ erson on board, or stoand sear"! and e;amine an+ ve!i"le, beast or ersonsuse"ted o# !oldin or "onve+in an+ dutiable orro!ibited arti"le introdu"ed into t!e $!iliines "ontrar+to la3, 3it!out mentionin t!e need o# a sear"! 3arrant insaid "ases. ut in t!e sear"! o# a d3ellin !ouse, t!e Coderovides t!at said Ed3ellin !ouse ma+ be entered andsear"!ed onl+ uon 3arrant issued b+ a ude or usti"e o#t!e ea"e . . . .E t is our "onsidered vie3, t!ere#ore, t!ate;"et in t!e "ase o# t!e sear"! o# a d3ellin !ouse,ersons e;er"isin oli"e aut!orit+ under t!e "ustoms la3

ma+ e##e"t sear"! and sei9ure 3it!out a sear"! 3arrant int!e en#or"ement o# "ustoms la3s.FThe !#enit$de o" the com!etence veted in c$tom o""icia# i th$$ndenia-#e. No $ch contit$tiona# 5$etion then can !oi-#% arie.So m$ch i im!#icit "rom the ver% #an,$a,e o" Section 22(? o" theTari"" and C$tom Code. It !ea4 "or ite#". It i not $ce!ti-#e o"an% miinter!retation. The !oer o" !etitioner i th$ mani"et. It

-ein, $ndenia-#e then that the o#e -ai "or an a##e,ed crimina#act !er"ormed -% him a the !er"ormance o" a d$t% accordin, to#a) there i not the #i,htet 9$ti"ication "or re!ondent AitantCit% Fica# to contin$e ith the !re#iminar% inveti,ation a"ter hiattention a d$#% ca##ed to the !#ain and e6!#icit #e,a# !roviionthat did not $""er at a## "rom an% contit$tiona# in"irmit%. Theremed% o" !rohi-ition #ie.

hat a done -% !etitioner a trict#% in accordance ith ett#ed!rinci!#e o" #a. No do$-t need -e entertained then a to theva#idit% o" the i$ance o" the arrant o" eiz$re and detention. Hi#ia-i#it% "or an% a##e,ed $$r!ation o" 9$dicia# "$nction i non:e6itent. S$ch im!$tation a de"inite#% $n"o$nded. Even i"hoever the matter ere #e c#ear) the c#aim that the earch andeiz$re c#a$e a in e""ect n$##i"ied i hard#% im!reed ith merit.Coniderin, that hat i invo#ved i an a##e,ed evaion o" the!a%ment o" c$tom d$tie.

5isositionHEREFORE) the rit o" !rohi-ition !ra%ed "or i ,ranted and the$cceor o" re!ondent Man$e# R. *amaran) no a crimina# circ$itco$rt 9$d,e) or an% one in the Cit% Fica# O""ice o" the Cit% o"Mani#a to hom the com!#aint a,aint !etitioner "or $$r!ation o"9$dicia# "$nction ariin, o$t o" the i$ance o" the arrant o"eiz$re and detention) $-9ect:matter o" thi #iti,ation) ha -eenai,ned) i !er!et$a##% retrained "rom actin, thereon e6ce!t todimi the ame. No cot.

*. RE9IE OF #ROTESTSEIZURE CASES -< COMMISSIONER OFCUSTOMSSECRETAR< OF FINANCEA. RE9IEU#ONRE=UESTOFTA#A


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SEC. 2*10. For" %( Sco$e o! #rotest. " 3very protest shall be filed in accordance prescribedrules and regulations promulgated under this section and shall point out the particular de ruling,of the Collector to which exception is ta)en or ob%ection made, and shall indicate with reprecision the particular ground or grounds upon which the protesting party bases his claim forrelief. -he scope of a protest shall be limited to the sub%ect matter of a single ad%ustmentindependent transaction, but any number of issue may be raised in a protest with reference tothe particular item or items constituting the sub%ect matter of the protest.SEC. 2*11. S%"$&es to be Furis+e( b #rotesti) #%rties." If the nature of the articlespermit, importers filing protests involving +uestions of fact must, upon demand, supply theCollector with samples of the articles which are the sub%ect matter of the protest. 4uch samplesshall be verified by the customs official who made the classification against which the protest arefiled.SEC. 2*12. Decisio or Actio o! Co&&ector i #rotest %( Seiure C%ses. " 0hen a protestin proper form is presented in a case where protest is re+uired, the Collector shall issue an orderfor hearing within fifteen &7' days from receipt of the protest and hear the matter thuspresented. pon the termination of the hearing, the Collector shall render a decision within thirty&6J' days, and if the protest is sustained, in whole or in part, he shall ma)e the appropriateorder, the entry reli+uidated necessary. In seiure cases, the Collector, after a hearing shall inwriting ma)e a declaration of forfeiture amount of the fine or ta)e such other action as may beproper.SEC. 2*1*. Re'ie/ o! Co""issioer. " -he person aggrieved by the decision or Collector inany matter presented upon protest or by his action in any case of seiure may, within days afternotification on writing by the Collector of his actions or decisions, file a written notice to theCollector with a copy furnished to the Commissioner of his intention to appeal the action or

decision of the Collector to the Commissioner. -hereupon the Collector shall forthwith transmitall the recc, proceedings to the Commissioner, who shall approve, modify or reverse the actionor decision of tOO and ta)e such steps and ma)e such orders as may be necessary to give effectto his decision! Provided, -hat when an appeal is filed beyond the period herein prescribed, thesame shag be deemed dismissed. If in any seiure proceedings, the Collector renders adecision adverse to the *overnment, such decision shall be automatically reviewed by theCommissioner and the records of the case elevated &' days from the promulgation of thedecision of the Collector. -he Commissioner shall render a decision on the automatic appealwithin thirty &6J' days from rece ipts of the records of the case. If the Collector8O is reversed bythe Commissioner, the decision of the Commissioner shall be final and executory! < theCollector8s decision is affirmed, or if within thirty &6J' days from receipt of the record of the caOCommissioner no decision is rendered or the decision involves imported articles whosepublished value is five million pesos &P ,JJJ,JJJ.JJ' or more, such decision shall be deemedautomatically appealed to the 4ecretary of Finance and the records of the proceedings shall beelevated within five &' days promulgation of the decision of the Commissioner or of the

Collector under appeal, as the case may be, is affirmed by the 4ecretary of Finance, or withinthirty &6J' days from receipt of the proceedings by the 4ecretary of Finance, no decision isrendered, the decision of the 4ecretary of Finance, or of the Commissioner, or of the Collectorunder appeal, as the case may be, shall become final and executory.In any seiure proceeding, the release of imported articles shall not be allowed unless apd untila decision of the Collector has been confirmed in writing by the Commissioner of Customs &2.#.E7, une JG, 7DD6'.

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other penalties in relation thereto, or other matters arising under the Customs aw or other lawsadministered by the Bureau of Customs. ;ecisions of the Central Board of #ssessment #ppeals in the exercise o f its appellate

%urisdiction over cases involving the assessment and taxation of real property originally decidedby the provincial or city board of assessment appealsE. ;ecisions of the 4ecretary of Finance on customs cases elevated to him automatically forreview from decisions of the Commissioner of Customs which are adverse to the *overnmentunder 4ection 967 of the -ariff and Customs Code. ;ecisions of the 4ecretary of -rade and Industry, in the case of nonagricultural product,commodity or article, and the 4ecretary of #griculture in the case of agricultural product,commodity or article, involving dumping and countervailing duties under 4ection 6J7 and 6J9,respectively, of the -ariff and Customs Code, and safeguard measures under 2epublic #ct No.KKJJ, where either party may appeal the decision to impose or not to impose said duties.b. urisdiction over cases involving criminal offenses as herein provided!7. 3xclusive original %urisdiction over all criminal offenses arising from violations of the NationalInternal 2evenue Code or -ariff and Customs Code and other laws administered by the Bureauof Internal 2evenue or the Bureau of Customs! Provided, however, -hat offenses or feloniesmentioned in this paragraph where the principal amount o taxes and fees, exclusive of chargesand penalties, claimed is less than $ne million pesos &P7,JJJ,JJJ.JJ' or where there is nospecified amount claimed shall be tried by the regular Courts and the %urisdiction of the C-# shallbe appellate. #ny provision of law or the 2ules of Court to the contrary notwithstanding, thecriminal action and the corresponding civil action for the recovery of civil liability for taxes andpenalties shall at all times be simultaneously instituted with, and %ointly determined in the sameproceeding by the C-#, the filing of the criminal action being deemed to necessarily carry with it

the filing of the civil action, and no right to reserve the filling of such civil action separately fromthe criminal action will be recognied.9. 3xclusive appellate %urisdiction in criminal offenses!a. $ver appeals from the %udgments, resolutions or orders of the 2egional -rial Courts in taxcases originally decided by them, in their respected territorial %urisdiction.b. $ver petitions for review of the %udgments, resolutions or orders of the 2egional -rial Courts inthe exercise of their appellate %urisdiction over tax cases originally decided by the @etropolitan-rial Courts, @unicipal -rial Courts and @unicipal Circuit -rial Courts in their respective

%urisdiction.c. urisdiction over tax collection cases as herein provided!7. 3xclusive original %urisdiction in tax collection cases involving final and executoryassessments for taxes, fees, charges and penalties! Provided, however, -hat collection caseswhere the principal amount of taxes and fees, exclusive of charges and penalties, claimed isless than $ne million pesos &P7,JJJ,JJJ.JJ' shall be tried by the proper @unicipal -rial Court,@etropolitan -rial Court and 2egional -rial Court.

9. 3xclusive appellate %urisdiction in tax collection cases!a. $ver appeals from the %udgments, resolutions or orders of the 2egional -rial Courts in taxcollection cases originally decided by them, in their respective territorial %urisdiction.b. $ver petitions for review of the %udgments, resolutions or orders of the 2egional -rial Courts inthe 3xercise of their appellate %urisdiction over tax collection cases originally decided by the@etropolitan -rial Courts, @unicipal -rial Courts and @unicipal Circuit -rial Courts, in theirrespective %urisdiction.1

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III. C;AIM FOR REFUNDSEC. 1505. Correctio o! Errors. " 2efund of 3xcess Payments. " @anifest clerical errors madein an invoice or entry, errors in return of weight, measure and gauge, when duly certified to,under penalties of falsification or per%ury, by the surveyor or examining official &when there aresuch officials at the port', and errors in the distribution of charges on invoices not involving any+uestion of law and certified to, under penalties of falsification or per%ury, by the examiningofficial, may be corrected in the computation of duties, if such errors be discovered before thepayments of duties, or if discovered within one year after the final li+uidation, upon written

re+uest and notice of error from the importer, or upon statement of error certified by theCollector. For the purpose of correcting errors specified in the next preceding paragraph theCollector is authoried to reli+uidate entries and collect additional charges, or to ma)e refundson statement of errors within the statutory time limit.SEC. 1507. C&%i" !or Re!u( o! Duties %( T%es %( Mo(e o! #%"et." #ll claims forrefund of duties shall be made in writing and forwarded to the Collector to whom such duties arepaid, who upon receipt of such claim, shall verify the same by the records of his $ffice, and iffound to be correct and in accordance with law, shall certify the same to the Commissioner withhis recommendation together with all necessary papers and documents. pon receipt by theCommissioner of such certified claim he shall cause the same to be paid if found correct. If aresult of the refund of customs duties there would necessarily result a corresponding refund ofinternal revenue taxes on the same importation, the Collector shall li)ewise certify the same tothe Commissioner who shall cause the said taxes to be paid, refunded, or tax credited in favor ofthe importer, with advice to the Commissioner of Internal 2evenue.


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Documents

11974573 Remedies Under the Tariff and Customs Code Movido Outline