Case Digest (G.R. No. 43148)
Facts:
- Go Ho Lim contested a surcharge imposed by the Insular Collector of Customs.
- On May 5, 1933, he applied for a special permit for the immediate delivery of 800 cases of fresh eggs from Shanghai.
- He declared the gross and net weight as approximately 25,400 kilos in his application (Exhibit A).
- The special permit was granted on the same day (Exhibit E).
- A customs examiner later found the actual weight to be 29,237 kilos.
- The chief appraiser refused to release the merchandise, requiring the original entry and importer's declaration along with customs duties and a potential fine.
- On May 8, 1933, Go Ho Lim submitted the original entry and importer's declaration (Exhibit B) with the true weight.
- The chief appraiser insisted on the originally declared weight of 25,400 kilos.
- To retrieve his goods, Go Ho Lim altered the document, reinstating the incorrect weight.
- This led to a discrepancy of over 10 percent, resulting in a surcharge of P613.92 based on section 1290 of the Revised Administrative Code.
- Go Ho Lim paid the surcharge under protest and appealed the decision.
Issue:
- (Unlock)
Ruling:
- The Supreme Court ruled in favor of Go Ho Lim, reversing the Collector of Customs' surcharge.
- The court determined that the application for the special permit was not a final regular entry of the imported merchandise's weight.
- Therefore, it did not fall under section 1290 of the Revised Admi...(Unlock)
Ratio:
- The court focused on the interpretation of "entry" in section 1290 of the Revised Administrative Code.
- It concluded that the application for the special perm...continue reading
Case Digest (G.R. No. 43148)
Facts:
In the case of Go Ho Lim v. Collector of Customs, G.R. No. 43148, decided on January 30, 1937, the plaintiff-appellee, Go Ho Lim, contested a surcharge imposed by the defendant-appellant, the Insular Collector of Customs. The events began on May 5, 1933, when Go Ho Lim sought a special permit for the immediate delivery of 800 cases of fresh eggs imported from Shanghai. In his application (Exhibit A), he declared the gross and net weight of the eggs to be approximately 25,400 kilos. The special permit was granted on the same day (Exhibit E). However, upon verification by a customhouse examiner, the actual weight was found to be 29,237 kilos. As a result, the chief appraiser refused to release the merchandise, requiring Go Ho Lim to submit the original entry and importer's declaration along with the necessary customs duties and an additional amount for a potential fine. On May 8, 1933, Go Ho Lim filed the original entry and importer's declaration (Exhibit B), indicating the true weight of 29,237 kilos. Despite this, the chief appraiser insisted on reverting to the originally declared weight of 25,400 kilos. In an attempt to retrieve his goods before they spoiled, Go Ho Lim altered the document by erasing the true weight and reinstating the incorrect figure. This led to a discrepancy of over 10 percent between the declared and actual weight, resulting in a surcharge of P613.92 imposed on Go Ho Lim, ...