Case Digest (G.R. No. L-24003)
Facts:
Hadji Mohamad Daud v. The Collector of Customs of the Port of Zamboanga City, G.R. No. L-24003, November 28, 1975, Supreme Court First Division, Martin, J., writing for the Court.
Hadji Mohamad Daud (petitioner and appellee) was the registered owner of the motor launch M/L "MISS HURAIRA." On March 23, 1964 the vessel was intercepted by elements of the Philippine Navy between the waters of Palawan and Zamboanga for carrying untaxed blue seal cigarettes. The Navy delivered the vessel, its crew and cargo to the custody of the Collector of Customs of the Port of Zamboanga City (respondent and appellant).
The Collector instituted Criminal Case No. 1097 in the City Court of Zamboanga against the patron and crew and filed Seizure Identification Case No. 1265 (1149) against the vessel and cargo. On April 27, 1964 the Collector promulgated a decision declaring forfeiture of M/L "MISS HURAIRA" and the cigarettes in favor of the Government for violation of Section 2530, paragraphs (k) and (m) of the Tariff and Customs Code (Republic Act No. 1937, as amended).
On April 28, 1964 Daud wrote the Collector requesting redemption of his vessel under Section 2307 of the Tariff and Customs Code. The Collector denied the request by order dated May 12, 1964, citing a Presidential directive forbidding redemption of vessels caught in smuggling and contending that release might prejudice the pending criminal prosecution. Daud did not appeal the forfeiture decision or the denial order to the Commissioner of Customs or the Court of Tax Appeals.
Instead, Daud filed a petition for a writ of mandamus in the Court of First Instance (CFI) of Zamboanga City to compel redemption. The parties stipulated facts and, on September 7, 1964, the CFI ordered the Collector to release the vesse...(Subscriber-Only)
Issues:
- Did the Court of First Instance have jurisdiction to issue a writ of mandamus directing the Collector of Customs to redeem a vessel forfeited under the Tariff and Customs Code?
- If the CFI lacked jurisdiction, what is the proper remedy or procedural path for an owner challenging a forfeiture decision of t...(Subscriber-Only)
Ruling:
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Ratio:
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Doctrine:
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