Case Digest (G.R. No. L-20676)
Facts:
Acting Collector of Customs Teotimo Roja v. De La Rama Steamship Co., Inc., G.R. No. L-20676, February 26, 1965, the Supreme Court En Banc, Reyes, J., writing for the Court. The Solicitor General, on behalf of the Manila Collector of Customs, petitioned the Court to review and set aside the acts of the Court of First Instance of Manila, Branch XXII (presided by Judge Federico C. Alikpala) in Civil Case No. 51824, and sought writs of certiorari and prohibition to restrain that trial court from proceeding. Upon the Collector’s application this Court issued a preliminary writ of injunction on February 25, 1963.
The operative facts are that the domestic corporation De la Rama Steamship Co., Inc. operated the foreign vessel S/S "Mentor," which the Collector seized on May 28, 1962 for alleged conveyance of unmanifested cargo and shipside discharge without authorization; the vessel was released on a P10,000 bond. The Collector thereafter imposed an administrative fine (the opinion refers at one point to P30,000) for violations of the Tariff and Customs Code and demanded payment; the company protested in writing and requested a hearing.
A hearing was scheduled and then postponed; counsel for De la Rama allegedly missed the rescheduled dates because notice was not timely served. The Collector reaffirmed the fine and denied reconsideration. De la Rama filed a notice of appeal to the Commissioner of Customs on September 13 but was told the appeal "cannot be given due course" because, in the Commissioner’s view, fines must be paid first although payment may be protested. Instead of pursuing relief from the Commissioner or exhausting other administrative remedies, De la Rama instituted Case No. 51824 in the Court of First Instance seeking (a) an ex parte preliminary injunction restraining enforcement of the fine or seizure of the S/S "Mentor"; (b) after hearing, a declaration that the imposition of the fine was illegal (the petition’s prayer refers to P20,000), a permanent injunction, and an order granting an opportunity to be heard.
The Court of First Instance granted the preliminary injunction. The Collector moved to dismiss on the ground that jurisdiction to review such fines and related decisions was vested exclusively in the Court of Tax Appeals under Republic Act No. 1125 and that the Commissioner of Customs has supervisory review over collec...(Pro-only)
Issues:
- Did the Court of First Instance of Manila have jurisdiction to entertain and review the action filed by De la Rama Steamship Co., Inc. contesting the Collector of Customs’ imposition of the fine?
- If the Collector allegedly refused to give due course to De la Rama’s appeal to the Commissioner of Customs, did that refusal excuse De la Rama’s failure to exhaust administrative remedies and...(Pro-only)
Ruling:
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Ratio:
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Doctrine:
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