Case Digest (G.R. No. L-22781)
Facts:
- Bienvenido Capulong is the petitioner against the Acting Commissioner of Customs.
- On October 2, 1954, Capulong imported 63 packages of assorted merchandise from Hong Kong.
- The importation was declared under Entry No. 78008, supported by a bill of lading, commercial invoice, and official receipt confirming payment of customs duties and sales taxes.
- The importation lacked the necessary import license and release certificate from the Central Bank.
- The Collector of Customs seized the goods under Seizure Identification No. 2025 for alleged violations of Central Bank Circulars Nos. 44 and 45, and Section 1363(f) of the Revised Administrative Code.
- The shipment was released to Capulong under Surety Bond No. 093, amounting to P12,543.00.
- The value of the shipment was $4,433.00, imported through the no-dollar remittance system.
- On March 10, 1960, the Commissioner declared the goods forfeited in favor of the government.
- Capulong appealed to the Court of Tax Appeals, which affirmed the Commissioner's decision on February 24, 1964.
- Capulong's motion for reconsideration was denied, leading to the present petition.
Issue:
- (Unlock)
Ruling:
- The Supreme Court ruled that the forfeiture of the goods was proper.
- The Court held that Central Bank Circulars Nos. 4...(Unlock)
Ratio:
- The Court reasoned that although Central Bank Circulars Nos. 44 and 45 do not explicitly state forfeiture as a penalty, it can be justified under Section 1363(f) of the Revised Administrative Code, which allows forfeiture for merchandise imported contrary to law.
- Violating regulations issued under customs laws constitutes importation "contrary to law," thus falling under Section 1363(f)....continue reading
Case Digest (G.R. No. L-22781)
Facts:
The case involves Bienvenido Capulong as the petitioner and the Acting Commissioner of Customs as the respondent. The events leading to this case began on October 2, 1954, when Capulong imported 63 packages of assorted merchandise from Hong Kong into the Philippines. This importation was declared under Entry No. 78008, series of 1954, and was supported by a bill of lading, a commercial invoice, and an official receipt that confirmed the payment of customs duties and sales taxes. However, the importation lacked the necessary import license and release certificate from the Central Bank, leading to its seizure by the Collector of Customs for the Port of Manila under Seizure Identification No. 2025. The seizure was based on alleged violations of Central Bank Circulars Nos. 44 and 45, in conjunction with Section 1363(f) of the Revised Administrative Code.
During the seizure proceedings, the shipment was released to Capulong under Surety Bond No. 093, amounting to P12,543.00, posted by Pioneer Insurance & Surety Corporation. The value of the shipment was $4,433.00, and it was imported through the no-dollar remittance system. On March 10, 1960, the respondent Commissioner issued a decision declaring the forfeiture of the goods in favor of the government. Capulong appealed this decision to the Court of Tax Appeals. ...