Case Digest (G.R. No. 8375)
Facts:
- Interisland Express Co. is the plaintiff and appellant.
- The Insular Collector of Customs is the defendant and appellee.
- The case arose in the Philippines, with a decision made on March 30, 1914.
- Interisland Express Co. protested against the customs duties assessed by the Collector, claiming they were excessive.
- The Collector noted that the charges in the value returned were not segregated and could not be determined from the invoice or bill of lading.
- The Collector also pointed out that no bond was filed for a corrected consular invoice, as required by Tariff Decision Circular No. 957.
- The lower court initially ruled in favor of Interisland Express Co., but the Collector appealed, leading to this case.
Issue:
- (Unlock)
Ruling:
- The court ruled in favor of the Insular Collector of Customs.
- The judgment of the lower court was reversed, affirming the Collector's decision....(Unlock)
Ratio:
- The court's decision was based on principles from previous cases, particularly Behn, Meyer & Co. vs. Collector of Customs (17 Phil. Rep., 388) and (26 Phil. Rep., 647).
- Interisland Express Co. did not meet the statutory requirements for protesting the cu...continue reading
Case Digest (G.R. No. 8375)
Facts:
The case involves Interisland Express Co. as the plaintiff and appellant, and the Insular Collector of Customs as the defendant and appellee. The events leading to this case occurred in the Philippines, culminating in a decision rendered on March 30, 1914. Interisland Express Co. filed a protest against the assessment of customs duties imposed by the Insular Collector of Customs, claiming that the duties were excessive. The Collector, in his decision regarding the protest, noted that the various charges included in the value returned were not segregated and could not be ascertained from the invoice or the bill of lading. Furthermore, the Collector pointed out that no bond was filed for the production of a corrected consular invoice, which was required under Tariff Decision Circular No. 957. The lower court had initially ruled in favor of Interisland Express Co., but the Collector of Customs appealed the decision, leading to this case being b...