G.R. No. L-20460 - Bombay Department Store vs. Commissioner of Customs

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G.R. No. L-20460: Bombay Department Store vs. Commissioner of Customs

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Title Supreme Court: Bombay Department Store vs. Commissioner of Customs

Case: G.R. No. L-20460

Decision Date: Sep 30, 1965

In 1954, Bombay Department Store imported goods exceeding declared quantities, leading to seizure and forfeiture proceedings. The Supreme Court upheld the forfeiture, ruling the importation violated Central Bank circulars, affirming customs authority and finding fraudulent intent.

violation

forfeiture

imported goods

Very Short 6 min

0.4x of typical case length

END