Case Digest (G.R. No. L-20460)
Facts:
Bombay Department Store v. Commissioner of Customs, G.R. No. L-20460, September 30, 1965, the Supreme Court, Concepcion, J., writing for the Court. The petitioner is Bombay Department Store; the respondent is the Commissioner of Customs. The First National Surety & Assurance Co., Ltd. acted as surety on a customs bond.In 1954 petitioner imported a case of merchandise which, upon customs examination, contained 239 dozens of nylon socks, 25 dozens of nylon stockings and 29,715 rayon labels (Exhibit G), appraised at P3,627.80. The accompanying shipping and bank documents (Exhibits 1, 2 Bank‑D) and Central Bank Release Certificate No. 840112 (Exhibit E) declared only 124 dozens of nylon socks and 112½ dozens of nylon stockings. Thus the shipment manifested an excess of 115 dozens of nylon socks and 29,715 rayon labels not covered by the release certificate, and a shortage of 87½ dozens of nylon stockings.
Customs treated the undeclared articles as violative of Central Bank Circulars Nos. 44 and 45 and as falling within Sections 1250 and 1363(f) and (m) 3 and 4 of the Revised Administrative Code, and the case was held for seizure and forfeiture proceedings. On petitioner’s request the shipment was released upon posting bond No. 1873 by the surety for P3,627.80, conditioned to pay in case of forfeiture or imposition of fines or surcharges.
The Collector of Customs for the Port of Manila rendered a decision ordering forfeiture and requiring payment by petitioner and the surety of P3,627.80 within thirty days; the Commissioner of Customs affirmed the Collector’s decision on appeal. The Court of Tax Appeals likewise affirmed the Commissioner’s ruling. ...(Subscriber-Only)
Issues:
- Are Central Bank Circulars Nos. 44 and 45 valid and enforceable against the petitioner?
- If valid, were Circuls Nos. 44 and 45 impliedly repealed by Central Bank Circular No. 133?
- Does the Central Bank Act (and related law) authorize forfeiture of imported articles for lack of the requisite release certificate?
- Did the Commissioner of Customs have authority to seize and decree forfeiture of the merchandise in question?
- Was there misdeclaration or wrongful declaratio...(Subscriber-Only)
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)