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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 1

A. SEIZURE AND FORFEITURE OF GOODS AND COMMODITIES


Sec. 2207. Authority to Require Assistance. Any person exercising police authority under
1. SEARCH, SEIZURE AND ARREST the customs and tariff laws may demand assistance of any police officer when such assistance
Sec. 2201. Obstruction of Customs Premises. No person shall obstruct a customhouse,
shall be necessary to effect any search, seizure or arrest which may be lawfully made or
warehouse, office, wharf, street or other premises under the control of the Bureau of Customs,
attempted by him. It shall be the duty of any police officer upon whom such requisition is made
or any of the approaches to such house or premises.
to give such lawful assistance in the matter as may be required.
Sec. 2202. Special Surveillance for Protection of Customs Revenue and Prevention of
Sec. 2208. Right of Police Officer to Enter Inclosure. For the more effective discharge of his
Smuggling. In order to prevent smuggling and to secure the collection of the legal duties, taxes
official duties, any person exercising the powers herein conferred, may at anytime enter, pass
and other charges, the customs service shall exercise surveillance over the coast, beginning
through, or search any land or inclosure or any warehouse, store or other building, not being a
when a vessel or aircraft enters Philippine territory and concluding when the article imported
dwelling house.
therein has been legally passed through the customhouse.
A warehouse, store or other building or inclosure used for the keeping of storage of articles does
Sec. 2203. Persons Having Police Authority. For the enforcement of the customs and tariff
not become a dwelling house within the meaning hereof merely by reason of the fact that a
laws, the following persons are authorized to effect searches, seizures and arrests comformably
person employed as watchman lives in the place, nor will the fact that his family stays there with
with the provisions of said laws:
him alter the case.
a. Officials of the Bureau of Customs, collectors, assistant collectors, deputy collectors,
surveyors, security and secret-service agents, inspectors, port patrol officers and guards of the
Sec. 2209. Search of Dwelling House. A dwelling house may be entered and searched only
Bureau of Customs.
upon warrant issued by a judge or justice of the peace, upon sworn application showing
b. Officers of the Philippine Navy when authorized by the Commissioner.
probable case and particularly describing the place to be searched and person or thing to be
c. Any person especially authorized in writing by the Commissioner.
seized.
d. Officers generally empowered by law to effect arrests and execute processes of courts,
when acting under direction of the Collector.
Sec. 2210. Right to Search Vessels or Aircrafts and Persons or Articles Conveyed
e. Any person especially authorized by a Collector, subject to the restrictions stated in the
Therein. It shall be lawful for any official or person exercising police authority under the
next succeeding section.
provisions of this Code to go abroad any vessel or aircraft within the limits of any collection to go
aboard any vessel or aircraft within the limits of any collection district, and to inspect, search and
Persons exercising the powers hereinabove conferred shall, in the exercise thereof, have the
examine said vessel or aircraft and any trunk, package, box or envelope on board, and to search
same authority, be entitled to the proper protection, and shall be governed by the same law, not
any person on board the said vessel or aircraft and to this end to hail and stop such vessel or
inconsistent with the provisions of this section, as other officers exercising police authority in
aircraft if under way, to use all necessary force to compel compliance; and if it shall appear that
general.
any breach or violation of the customs and tariff laws of the Philippines has been committed,
whereby or in consequence of which such vessels or aircrafts, or the article, or any part thereof,
Sec. 2204. Place Where Authority May Be Exercised. Persons acting under authority
on board of or imported by such vessel or aircraft, is liable to forfeiture, to make seizure of the
conferred pursuant to subsection (e) of the preceding section may exercise their authority
same or any part thereof.
*within the limits of the collection district only and *in or upon the particular vessel or aircraft, or
*in the particular place, or in respect to the particular article specified in the appointment. All
The power of search hereinabove given shall extend to the removal of any false bottom,
such appointments shall be in writing, and the original shall be filed in the customhouse of the
partition, bulkhead or other obstruction, so far as may be necessary to enable the officer to
district where made.
discover whether any dutiable or forfeitable articles may be concealed therein.
No proceeding herein shall give rise to any claim for the damage thereby caused to article or
All other persons exercising the powers hereinabove conferred may exercise the same at any
vessel or aircraft.
place within the jurisdiction of the Bureau of Customs.
Sec. 2211. Right to Search Vehicles, Beasts and Persons. It shall also be lawful for a
Sec. 2205. Exercise of Power of Seizure and Arrest. It shall be within the power of a
person exercising authority as aforesaid to open and examine any box, trunk, envelope or other
customs official or person authorized as aforesaid, and it shall be his duty, to make seizure of
container, wherever found where he has reasonable cause to suspect the presence therein of
any vessel, aircraft, cargo, articles, animal or other movable property when the same is subject
dutiable or prohibited article or articles introduced into the Philippines contrary to law, and
to forfeiture or liable for any fine imposed under customs and tariff laws, and also to arrest any
likewise to stop, search and examine any vehicle, beast or person reasonably suspected of
person subject to arrest for violation of any customs and tariff laws, such power to be exercised
holding or conveying such article as aforesaid.
in conformity with the law and the provisions of this Code.
Sec. 2212. Search of Persons Arriving From Foreign Countries. All persons coming into the
Sec. 2206. Duty of Officer or Official to Disclose Official Character. It shall be the duty of
Philippines from foreign countries shall be liable to detention and search by the customs
any person exercising authority as aforesaid, upon being questioned at the time of the exercise
authorities under such regulations as may be prescribed relative thereto.
thereof, to make known his official character as an officer or official of the Government, and if his
Female inspectors may be employed for the examination and search of persons of their own
authority is derived from special authorization in writing to exhibit the same for inspection, if
sex.
demanded.

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 2
2. ADMINISTRATIVE PROCEEDINGS
Sec. 2301. Warrant for Detention of Property Bond. Upon making any seizure, the Collector Redemption of forfeited property shall not be allowed in any case where the importation is
shall issue a warrant for the detention of the property; and if the owner or importer desires to absolutely prohibited or where the surrender of the property to the person offering to redeem the
secure the release of the property for legitimate use, the Collector may surrender it upon the same would be contrary to law.
filing of a sufficient bond, in an amount to be fixed by him, conditioned for the payment of the
appraised value of the article and/or any fine, expenses and costs which may be adjudged in the Sec. 2308. Protest and Payment upon Protest in Civil Matters. When a ruling or decision of
case: Provided, That articles the importation of which is prohibited by law shall not be released the Collector is made whereby liability for duties, fees, or other money charge is determined,
under bond. except the fixing of fines in seizure cases, the party adversely affected may protest such ruling
or decision by presenting to the Collector at the time when payment of the amount claimed to be
Sec. 2302. Report of Seizure To Commissioner and Auditor. When a seizure is made for due the Government is made, or within thirty days thereafter, a written protest setting forth his
any cause, the Collector of the district wherein the seizure is effected shall immediately make objections to the ruling or decision in question, together with the reasons therefor. No protest
report thereof to the Commissioner and to the Auditor General. shall be considered unless payment of the amount due after final liquidation has first been
made.
Sec. 2303. Notification to Owner or Importer. The Collector shall give the owner or importer
of the property or his agent a written notice of the seizure and shall give him an opportunity to be Sec. 2309. Protest Exclusive Remedy in Protestable Case. In all cases subject to protest,
heard in reference to the delinquency which was the occasion of such seizure. the interested party who desires to have the action of the Collector reviewed, shall make a
protest, otherwise, the action of the Collector shall be final and conclusive against him, except
For the purpose of giving such notice and of all other proceedings in the matter of such seizure, as to matters correctible for manifest error in the manner prescribed in section one thousand
the importer, consignee or person holding the bill of lading shall be deemed to be the "owner" of seven hundred and seven hereof.
the article included in the bill.
Sec. 2310. Form and Scope of Protest. Every protest shall be filed in accordance with the
For the same purpose, "agent" shall be deemed to include not only any agent in fact of the prescribed rules and regulations promulgated under this section and shall point out the particular
owner of the seized property but also any person having responsible possession of the property decision or ruling of the Collector to which exception is taken or objection made, and shall
at the (missing) of the seizure, if the owner or his agent in fact is unknown or cannot be reached. indicate with reasonable precision the particular ground or grounds upon which the protesting
party bases his claim for relief.
Sec. 2304. Notification to Unknown Owner. Notice to an unknown owner shall be effected
by posting a notice for fifteen days in the public corridor of the customhouse of the district in The scope of a protest shall be limited to the subject matter of a single adjustment or other
which the seizure was made, and, in the discretion of the Commissioner, by publication in a independent transaction; but any number of issue may be raised in a protest with reference to
newspaper or by such other means as he shall consider desirable. the particular item or items constituting the subject matter of the protest.
"Single adjustment", as hereinabove used, refers to the entire content of one liquidation,
Sec. 2305. Description and Appraisal and Classification of Seized Property. The Collector including all duties, fees, surcharges or fines incident thereto.
shall also cause a list and particular description of the property seized to be prepared and an
appraisement or classification of the same at its wholesale value in the local market in the usual Sec. 2311. Samples to be Furnished by Protesting Parties. If the nature of the articles
wholesale quantities to be made by at least two appraising officials, if there are such officials at permit, importers filing protests involving questions of fact must, upon demand, supply the
or near the place of seizure; in the absence of such officials, then by two competent and Collector with samples of the articles which are the subject matter of the protests. Such samples
disinterested citizens of the Philippines, to be selected by him for that purpose, residing at or shall be verified by the custom official who made the classification against which the protest are
near the place of seizure, which list and appraisement shall be properly attested to by such filed.
Collector and the persons making the appraisal.
Sec. 2312. Decision or Action by Collector in Protest and Seizure Cases. When a protest
Sec. 2306. Proceedings in Case of Property Belonging to Unknown Parties. If, within in proper form is presented in a case where protest in required, the Collector shall reexamine the
fifteen days after the notification prescribed in section twenty-three hundred and four of this matter thus presented, and if the protest is sustained, in whole or in part, he shall enter the
Code, no owner or agent can be found or appears before the Collector, the latter shall declare appropriate order, the entry reliquidated if necessary.
the property forfeited to the government to be sold at auction in accordance with law.
In seizure cases, the Collector, after a hearing, shall in writing make a declaration of forfeiture or
Sec. 2307. Settlement of Case by Payment of Fine or Redemption of Forfeited Property. fix the amount of the fine or take such other action as may be proper.
If, in any seizure case, the owner or agent shall, while the case is yet before the Collector of the
district of seizure, pay to such Collector the fine imposed by him or, in case of forfeiture, shall Sec. 2313. Review by Commissioner. The person aggrieved by the decision or action of the
pay the appraised value of the property, or, if after appeal of the case, he shall pay to the Collector in any matter presented upon protest or by his action in any case of seizure may, within
Commissioner the amount of the fine as finally determined by him, or, in case of forfeiture, shall fifteen days after notification in writing by the Collector of his action or decision, give written
pay the appraised value of the property, such property shall be forthwith surrendered, and all notice to the Collector of his desire to have the matter reviewed by the Commissioner.
liability which may or might attach to the property by virtue of the offense which was the Thereupon the Collector shall forthwith transmit all the records of the proceedings to the
occasion of the seizure and all liability which might have been incurred under any bond given by Commissioner, who shall approve, modify or reverse the action or decision of the Collector and
the owner or agent in respect to such property shall thereupon be deemed to be discharged. take such steps and make such orders as may be necessary to give effect to his decision.

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 3
conducted among the bidders of the particular sale lot who are present with the
Sec. 2314. Notice of Decision of Commissioner. Notice of the decision of the Commissioner highest bid serving as new floor price…
shall be given to the party by whom the case was brought before him for review, and in seizure [s10] awarding of sale
cases such notice shall be effected by personal service if practicable. [s11]failed bidding
[s12] 2nd bidding
Sec. 2315. Supervisory Authority of Commissioner And of Department Head in Certain [s13] negotiated sale
Cases. If in any case involving the assessment of duties the importer shall fail to protest the [s14] mandatory reporting of the 2nd failed bidding
ruling of the Collector, and the Commissioner shall be of the opinion that the ruling was [s15] committee on negotiated sale
erroneous and unfavorable to the Government, the latter may order a reliquidation; and if the [s16] requirements and procedure in negotiated sale
ruling of the Commissioner in any unprotested case should, in the opinion of the department …
head, be erroneous and unfavorable to the Government, the department head may require the
Commissioner to order a reliquidation.
3. COMPULSORY ACQUISITION
Except as in the preceding paragraph provided, the supervisory authority of the department CUSTOMS ADMINISTRATIVE ORDER NO. 5-2001: IMPLEMENTING RA 9135: AN ACT
head over the Bureau of Customs shall not extend to the administrative review of the ruling of AMENDING CERTAIN PROVISIONS OF PD 1464 (TCC)
the Commissioner in matters appealed to the Court of Tax Appeals. AS AMENDED BY…CUSTOMS ADMINISTRATIVE ORDER NO. 4-2004 (BUT I DON’T HAVE A
COPY OF THIS CAO)
Customs Administrative Order No. 10-2007 (November 28, 2007): Rules
and Regulations in the Conduct of Public Auction and Negotiated Sale Section 18
[s1]: cover the disposition of articles under customs custody (Sec2601, TCCP) [S1] Objectives
through public auction or negotiated sale [s2] Dutiable Value
[S2]: articles under customs custody shall be disposed through sale by public II. Administrative provisions
auction (UNLESS: special provision of law) A. Reference Value as Risk Management Tool – use custom value or any other
[S3]: Floor Price in Auction Sale: not less than the wholesale value of the canvassed value reference to establish doubt or alert Customs to do a value
domestic wholesale price of the same, like or similar articles and in the usual verification check
wholesale quantities and in the ordinary course of trade (determined by the B. Currency Conversion: rate of exchange shall be the duly published rates
concerned examiners/appraisers + subject to approval of the Chief, ACDD and published by BSP + reflect as effectively as possible the current value of
District Collector) currency in commercial transactions
-not be less than the sum of the total landed cost based on the C. Release under Sufficient Guarantee –
published/circularized VRIS-OCOM test value + taxes …
-take into consideration: obsolence + condition + reasonable depreciation V. Compulsory Acquisition
[S4]: Notice of public auction: prepared by the Chief ACDD or ist equivalent unit -in order to protect the Government’s revenues against undervaluation of goods
-approved by the District Collector subject to ad valorem duty
-contains: …Commissioner of Customs may acquire grossly undervalued goods for a price
a. specific time, date and place for the auction sale equal to the declared Customs value + any duties already paid on the goods
b. Lot No. per sale lot; names of consignee -payment made within 10 working days from issuance of a warrant sighned by
c. specific description of goods… Commissioner for acquisition of goods
d. floor price per sale lot GROSS UNDERVALUATION: when the discrepancy between the declared Customs
e. specific date, time and place for the inspection of all the items/lots which shall be value and any of the test values is 200% or higher:
2 days before auction date
f. terms and conditions of the public auction Difference between the test value and declared value/declared value x 100
[s5]: Submission of the Notice of Sale to the Commissioner for Monitoring Purposes:
Chief, ACDD shall furnish the Commissioner of Customs a copy of the Notice and
submit the ff: documents: inventory + certificate of finality of forfeiture/declaration B. JUDICIAL ACTION AGAINST THE TAXPAYER
of abandonment/order of the District Collector +certification from the assigned Sec. 2401. Supervision and Control over Judicial Proceedings. In the absence of special
examiner/appraiser attesting that goods are perishable provision, judicial action and proceedings instituted on behalf of the Government pursuant to the
[s6]: publication and posting notice of sale provisions of this Code shall be subject to the supervision and control of the Commissioner.
[s7]: conditions for registration and participation in public bidding
[s8]: Sealed bid system Sec. 2402. Review by Court of Tax Appeals. The party aggrieved by a ruling of the
[s9] Clustering system: occurs when the difference between the highest and the Commissioner in any matter brought before him upon protest or by his action or ruling in any
second highest bid is within 10% of the highest bid. Opening bidding shall be case of seizure may appeal to the Court of Tax Appeals, in the manner and within the period
prescribed by law and regulations.

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 4
Unless an appeal is made to the Court of Tax Appeals in the manner and within the period Secretary of Finance upon recommendation of the Commissioner of Customs. The criteria for
prescribed by laws and regulations, the action or ruling of the Commissioner shall be final and selecting firms to be audited shall include, but not be limited to, the following:
conclusive.
(a) Relative magnitude of customs revenue from the firm;
(b) The rates of duties of the firm's imports;
C. POST ENTRY AUDIT (c) The compliance tract records of the firm; and
Sec. 3514. Requirement to Keep Records. - All importers are required to keep at their
(d) An assessment of the risk to revenue of the firm's import activities.
principal place of business, in the manner prescribed by regulations to be issued by the
Commissioner of Customs and for a period three (3) years from the date of importation, all the
(2) When errors in the import declaration are detected;
records of their importations and/or books of accounts, business and computer systems and all
(3) When firms voluntarily request to be audited, subject to the approval of the Commissioner of
customs commercial data including payment records relevant for the verification of the accuracy
Customs.
of the transaction value declared by the importers/customs brokers on the import entry.chan
robles virtual law library
(b) Brokers shall be audited to validate audits of their importer clients and/or fill information gaps
All brokers are required to keep at their principal place of business, in the manner prescribed by
revealed during an audit of their importers clients.
regulations to be issued by the Commissioner of Customs and for a period of three (3) years
from the date of importation copies of the above mentioned records covering transactions that
Section 3517. Documents in Foreign Language. - Where a document in a foreign language is
they handle."
presented to a customs officer in relation to the carrying out of any duty or the exercise of any
Section 3515. Compliance Audit or Examination of Records. - The importers/customs
power of the Bureau of Customs under this Code, said document in a foreign language must be
brokers shall allow any customs officer authorized by the Bureau of Customs to enter during
accompanied with a translation in the official language of this country."
office hours any premises or place where the records referred to in the preceding section are
kept to conduct audit examination, inspection, verification and/or investigation of those records
Sec. 3518. Records to Be Kept by Customs. – The Bureau of Customs shall likewise keep a
either in relation to specific transactions or to the adequacy and integrity of the manual or
record of audit results in a database of importer and broker profiles, to include but not be limited
electronic system or systems by which such records are created and stored. For this purpose. A
to:
duty authorized customs officer shall be full and free access to all books, records, and
documents necessary or relevant for the purpose of collecting the proper duties and taxes.
(a) Articles of Incorporation;
In addition, the authorized customs officer may make copies of, or take extracts from any such
(b) The company structure, which shall include but not be limited to:
documents. The records or documents must, as soon as practicable after copies of such have
been taken, be returned to the person in charge of such documents.
(1) Incorporators and Board of Directors;
A copy of any such document certified by or on behalf of the importer/broker is admissible in
(2) Key officers; andchan robles virtual law library
evidence in all courts as if it were the original.
(3) Organizational structure;
An authorized customs officer is not entitled to enter any premises under this Section unless,
before so doing, the officer produces to the person occupying or apparently in charge of the
(c) Key importations;
premises written evidence of the fact that he or she is an authorized officer. The person
(d) Privileges enjoyed;
occupying or apparently in charge of the premises entered by an officer shall provide the officer
(e) Penalties; and
with all reasonable facilities and assistance for the effective exercise of powers under this
(f) Risk category(ies).
Section.
Unless otherwise provided herein or in other provisions of law, the Bureau of Customs may, in …
case of disobedience, invoke the aid of the proper regional trial court within whose jurisdiction CAO 5-2001
the matter falls. The court may punish contumacy or refusal as contempt. In addition, the fact B. Compliance Audit
that the importer/broker denies the authorized customs officer full and free access to importation 1. Importers/Customs broker shall allow any Customs officer authorized by the
records during the conduct of a post-entry audit shall create a presumption of inaccuracy in the Commissioner of Customs to enter during office hours any premises or place where
transaction value declared for their imported goods and constitute grounds for the Bureau of the records are kept to conduct audit, examination, inspection, verification and/or
Customs to conduct a re-assessment of such goods. investigation of:
This is without prejudice to the criminal sanctions imposed by this Code and administrative a. document flow
sanctions that the Bureau of Customs may impose against contumacious importers under b. financial flow
existing laws and regulations including the authority to hold delivery or release of their imported c. goods inventory
articles. d. other business processes

Section 3516. Scope of the Audit. – Necessary/relevant in determining the adequacy and integrity of the
(a) The audit of importers shall be undertaken: manual/electronic system/s by which such records are created and stored and to
(1) When firms are selected by a computer-aided risk management system, the parameters of ensure compliance with Customs laws and existing rules and regulations…?
which are to be based on objective and quantifiable data and are to be approved by the

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 5
2. Authorized Customs officer may require importer and/or broker to make certified -successful applicant firms shall be chosen using criteria that determine their
copies of any such documents/extracts respective risk levels
-any record must be returned to custodian within 24 hours -focus on determining whether the firm’s systems and procedures, particularly its
inventory, financial and record-keeping systems, all lead to the generation of
3. copy of such document certified by/on behalf of the importer/broker: admissible in compliant customs declarations
evidence in all courts as if it were original 2. Enforced compliance audit: conducted on firms that are not included in the
compliance program + have been found to have compliance issues
4. authorized customs officer shall not enter any premises UNLESS before doing -chosen from among those tagged for audit:
so, the officer produces to the person in charge of the premises the ff: a. by the collectors of customs as a result of VCRC review
a. duplicate original of the AUDIT NOTIFICATION LETTER b. by TIRAU created under CSO 50-2001 as a result of its periodic analysis
b. official customs ID c. as a result of enforcement operations

5. Unless otherwise provided, the BOC may, in case of disobedience, invoke the aid B. Profiling and Information Analysis
of the proper RTC w/n whose jurisdiction the matter falls a. gathering information by downloading customs data on the targeted importer,
collating information from other sources both internally and externally
6. w/o prejudice to criminal sanctions imposed by laws and administrative sanctions b. profiling the company’s activities on the basis of the captured data
that the BOC may impose against contumacious importers, including authority to c. identifying risk shipments according to issues involved for verification purposes
hold delivery or release of their imported articles d. sampling of exception reports according to nature of variances
e. reviewing of past decisions of BOC vis-à-vis the selected shipments
C. Scope of the Compliance Audit f. preparing a report for the Commissioner to serve as basis for the grant of authority
1. Audit undertaken when: to serve as basis for the grant of authority to conduct field audit
a. firms are selected by a computer-aided risk management system, parameters of
which based on objective and quantifiable data which shall include (not exclusive): C. Audit Notification
…relative magnitude of customs revenue from the firm D. Audit Preparation/Audit Plan
…rates of duties of the firm’s imports E. Pre-Audit Conference with Auditee
…compliance track record of the firm F. Conduct of Audit Proper – Field Audit
…assessment fo the risk to revenue of the firm’s import activities G. Exit Conference
b. when errors in the import declaration are detected, if uncorrected would result in H. Audit Reporting
substantial revenue loss/grave distortion of relevant statistical data I. Audit Monitoring and Implementation
c. firms voluntary requests

2. Brokers shall be audited only to validate audits of their importers/ fill in


information gaps revealed during audit of importer clients D. Jurisdiction of the Collector of Customs over importation of Artiles
Section 1206. Jurisdiction of Collector Over Importation of Articles
D. Conduct of Compliance Audit -Collector shall:
…cause all articles entering the jurisdiction of his district and destined for importation through his
port to be entered at the custom house
Amendments …cause all articles to be appraised and classified
CAO no. 2-2002 …assess and collect duties, taxes and other charges theron
…hold possession of all imported articles upon which duties, taxes and other charges have not
IV. Compliance Audit Operations been paid or secured
Pending the creation of Post Entry Audit Office, the post entry audit system shall be
initially handled by the interim Post Entry Audit Unit as defined under Customs Section 1207. Jurisdiction of Collector Over Articles of Prohibited Importation
Special Order No. 50-2001 -duty of collector to exercise such jurisdiction in respect thereto as will prevent importation or
otherwise secure compliance with all legal requirements
PEA Process:
A. Selecting Firms for Audit using Risk Management Approach: 2 types of audit JAO V CA
1. VOLUNTARY COMPLIANCE AUDIT: conducted under BOC’s Compliance Program,
developed to make compliant those firms that contribute up to 80% of customs FACTS:
revenue
-voluntary The Office of the Director, Enforcement and Security Services (ESS),
Bureau of Customs, received information regarding the presence of

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 6
untaxed vehicles and parts in the premises owned by Pat Hao The RTC is devoid of any competence to pass upon the
located along Quirino Avenue, Paranaque and Honduras St., Makati. validity or regularity of seizure and forfeiture proceedings
After conducting a surveillance of the two places, respondent conducted by the Bureau of Customs and to enjoin or
Major Jaime Maglipon, Chief of Operations and Intelligence of the otherwise interfere with these proceedings .The Collector of
ESS, recommended the issuance of warrants of seizure and Customs sitting in seizure and forfeiture proceedings has
detention. District Collector of Customs Titus Villanueva issued exclusive jurisdiction to hear and determine all questions
the warrants of seizure and detention. touching on the seizure and forfeiture of dutiable goods.
The Regional Trial Courts are precluded from assuming
Maglipon coordinated with the local police to assist in the execution cognizance over such matters even through petitions of
of the respective warrants of seizure and detention.The team certiorari, prohibition or mandamus.
searched the two premises. They were barred from entering the It is likewise well-settled that the provisions of the Tariff and
place, but some members of the team were able to force Customs Code and RA 1125 "An Act Creating the Court of Tax
themselves inside and were able to inspect the premises Appeals," specify the proper fora and procedure for the ventilation
and noted that some articles were present which were not of any legal objections or issues raised concerning these
included in the list contained in the warrant. Amended proceedings.
warrants of seizure and detention were subsequently issued by
Villanueva. Actions of the Collector of Customs are appealable to the
Commissioner of Customs, whose decision, in turn, is
Consequently customs personnel started hauling the articles subject to the exclusive appellate jurisdiction of the Court
pursuant to the amended warrants. of Tax Appeals and from there to the Court of Appeals.

Narciso Jao and Bernardo Empeynado filed a case for Injunction and The rule that Regional Trial Courts have no review powers over such
Damageswith prayer for Restraining Order and Preliminary proceedings is anchored upon the policy of placing no unnecessary
Injunction before RTC Makati Branch 56 on August 27, 1990 against hindrance on the government's drive, not only to prevent
respondents. On the same date, the trial court issued a Temporary smuggling and other frauds upon Customs, but more importantly,
Restraining Order. to render effective and efficient the collection of import and export
Respondents filed a Motion to Dismiss on the ground that RTC has duties due the State, which enables the government to carry out
no jurisdiction over the subject matter, claiming that it was the the functions it has been instituted to perform.
Bureau of Customs that had exclusive jurisdiction over it. RTC
denied motion to dismiss. The illegality of a seizure by the Collector of Customs does not
Respondents filed MFR . MFR was denied. deprive the Bureau of Customs of jurisdiction thereon.
CA set aside the questioned orders of the trial court and enjoined it
from further proceeding with the Case. The appellate court also
dismissed the said civil case. The allegations of petitioners regarding the propriety of the seizure
should properly be ventilated before the Collector of Customs. We
ISSUE: have had occasion to declare:
WON the RTC has jurisdiction over cases questioning the validity of The Collector of Customs when sitting in forfeiture proceedings
seizure and forfeiture proceedings conducted by the Bureau of constitutes a tribunal expressly vested by law with jurisdiction to
Customs hear and determine the subject matter of such proceedings without
any interference from the Court of First Instance. (Auyong Hian v.
HELD: Court of Tax Appeals, et al., 19 SCRA 10).

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 7
ENRILE vs VINUYA the most that can be said is that under certain circumstances the
grave abuse of discretion conferred may oust it of such jurisdiction.
NATURE It does not mean however that correspondingly a court of first
Certiorari and prohibition proceeding instance is vested with competence when clearly in the light of the
above decisions the law has not seen fit to do so.l h
FACTS /CIJFOAJOJbefore th
- The then Collector of Customs of the Port of Manila issued a b. "the Court of First Instance should yield to the jurisdiction of the
warrant of seizure and detention against the Cadillac car involved Collector of Customs. The jurisdiction of the Collector of Customs is
in this case, the owner-claimant being a certain Rodolfo Ce za, as provided for in Republic Act 1937 which took effect on July 1, 1957,
the taxes and duties had not been paid.l h /CITE> The warr much later than the Judiciary Act of 1948. It is axiomatic that a later
- It was moreover shown in the petition that the owner, Rodolfo Ce law prevails over a prior statute.
za, had sold such car to one Francisco Dee from whom respondent c. Moreover, on grounds of public policy, it is more reasonable to
Vinuya acquired the same. conclude that the legislators intended to divest the Court of First
- Vinuya filed a complaint for replevin in the sala of respondent Instance of the prerogative to replevin a property which is a subject
Judge on the ground of alleged illegality of the seizure which, in the of a seizure and forfeiture proceedings for violation of the Tariff and
opinion of respondents, did not confer jurisdiction on the Collector Customs Code. Otherwise, actions for forfeiture of property for
of Customs. violation of Customs laws could easily be undermined by the simple
- Petitioners filed a motion to dismiss on the ground that forfeiture devise of replevin."
proceedings had already been instituted before the Collector of d. Section 2303 of the Tariff and Customs Code requires the
Customs who has the sole jurisdiction to determine questions Collector of Customs to give to the owner of the property sought to
affecting the disposition of property under seizure as well as the be forfeited written notice of the seizure and to give him the
absence of a cause of action. This was denied for lack of merit. opportunity to be heard in his defense. This provision clearly
Thus this petition. indicates the intention of the law to confine in the Bureau of
Customs the determination of all questions affecting the disposal of
ISSUE property proceeded against in a seizure and forfeiture case. The
WON the court of first instance is vested with jurisdiction to judicial recourse of the property owner is not in the Court of First
entertain a complaint for replevin for the recovery of a Cadillac car, Instance but in the Court of Tax Appeals, and only after exhausting
subject of a seizure and forfeiture proceeding in the Bureau of administrative remedies in the Bureau of Customs."
Customs e Collector of Customs is not final. An appeal lies to the
DISPOSITION
HELD The writ of certiorari prayed for is granted, respondent Judge being
NO. The prevailing doctrine is that the exclusive jurisdiction in clearly without jurisdiction.
seizure and forfeiture cases vested in the Collector of Customs
precludes a court of first instance from assuming cognizance over
such a matter. This has been so, as noted, since Pacis v. Averia. ASIAN TERMINALS, INC. V RICAFORT ET AL

Reasoning
a. The existence of the power and the regularity of the proceeding FACTS
taken under it are distinct from each other. The governmental -Section 1, RA No. 8506 provides that it shall be unlawful for any
agency concerned, the Bureau of Customs, is vested with exclusive person to import, cause the importation of, register, cause the
authority. Even if it be assumed that in the exercise of such registration of, use or operate right-hand drive vehicles
exclusive competence a taint of illegality may be correctly imputed,
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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 8
-Noel Tabuelog et al are duly-licensed importers of vehicles, who, -ATI filed a Motion for Intervention and for Admission of its
between April and May 1998, imported 72 secondhand right-hand Complaint-in-Intervention, alleging that it had a lien on the vehicles
drive buses for accumulated storage and arrastre charges and wharfage dues.
-When the shipment arrived at the Port of Manila, the District -On April 27, 1999, the court issued an Order dismissing the
Collector of Customs impounded the vehicles and ordered them complaint
stored at the warehouse of the Asian Terminals, Inc. (ATI) -The OSG filed a motion for reconsideration. For its part, ATI filed a
-Conformably with Section 2607 of the Tariff and Customs Code, the motion for clarification of the order, and also pleaded for the court
District Collector of Customs issued Warrants of Distraint against to admit its Complaint-in-Intervention
the shipment and set the sale at public auction -On September 23, 1999, the RTC issued its Order dismissing the
-On October 28, 1998, the Secretary of Justice rendered an opinion Complaint-in-Intervention
stating that shipments of right hand wheel vehicles loaded and -ATI filed a motion for reconsideration, which the court denied on
exported at the port of origin before February 22, 1998 were not July 31, 2000.
covered by RA No. 8506 unless the same were loaded and imported -ATI filed a Petition for Certiorari under Rule 65 before the CA
after said date. -On November 30, 2004, the CA rendered judgment dismissing the
-On November 11, 1998, the importers, filed a complaint with the petition for lack of merit. The appellate court ruled that the RTC had
RTC of Parañaque City, against the Secretary of Finance, Customs no jurisdiction over the complaint filed by respondents, since the
Commissioner, et al for replevin Collector of Customs sitting in seizure and forfeiture proceedings
-The RTC granted the application for a writ of replevin on a bond of had the exclusive jurisdiction to hear and determine all questions
P12,000,000.00. relating on the seizure and forfeiture of dutiable goods. Since the
-The Chief of Customs Police and four (4) customs policemen RTC had no jurisdiction over the main case, it was also bereft of
prevented the Sheriff and the policemen assisting him from taking authority to hear the third-party claim or the complaint-in-
custody of the vehicles, claiming that the District Collector of intervention filed by ATI.
Customs had jurisdiction over the vehicles. -ATI filed a motion for reconsideration, which the CA denied, hence,
-On motion of the plaintiffs, the court issued an order directing the this petition
PNP Director to assist the Sheriff in implementing the writ it issued
-The District Collector of Customs agreed to transfer the custody of ISSUE
the vehicles to the RTC, on the condition that the required taxes, WON the lower courts erred in dismissing ATI's petition
dues, and other charges be paid.
-On November 27, 1998, the defendants, through the OSG, filed a HELD
motion seeking the reconsideration of the RTC Order on the ground No.
that the RTC has no jurisdiction over the vehicles subject of seizure -Section 602 of the TCC provides that the Bureau of Customs shall
and detention before the Bureau of Customs. The ATI filed a motion exercise exclusive jurisdiction over seized and forfeited cars. It is
for the court to allow the vehicles to remain in its warehouse. tasked to enforce tariff, and supervise and control customs law and
-On December 1, 1998, the ATI filed a Third-Party Claim over the all other laws, rules and regulations relating to the tariff and
shipment, alleging that it had a lien over the vehicles for customs administration; and to supervise and control all import and
accumulated and unpaid storage and arrastre charges, and export cargoes, loaded or stored in piers, terminal facilities,
wharfage dues including container yards and freight stations, for the protection of
-Before the court could resolve the motions, plaintiffs filed a government revenues. Under Section 2301 of the TCC, the Collector
"Motion/Notice to Dismiss/Withdraw Complaint" against the of Customs is empowered to make a seizure of cargoes and issue a
defendants on the ground that they had agreed to the receipt for the detention thereof
implementation of the writ of replevin -Section 2530. Property Subject of Forfeiture Under Tariff and
Customs Laws. Any vehicle, vessel or aircraft, cargo, article and
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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 9
objects shall, under the following conditions be subject to forfeiture: intervention is merely ancillary and supplemental to the existing
(f) Any article the importation or exportation of which is effected or litigation and never an independent action, the dismissal of the
attempted contrary to law, or any article of prohibited importation principal action necessarily results in the dismissal of the
or exportation, and all other articles which, in the opinion of the complaint-in-intervention. Likewise, a court which has no
Collector, have been used, are or were entered to be used as jurisdiction over the principal action has no jurisdiction over a
instruments in the importation or exportation of the former. complaint-in-intervention.
-In Jao v. Court of Appeals, it was held that the Regional Trial Courts
are devoid of any competence to pass upon the validity or
regularity of seizure and forfeiture proceedings conducted by the Section 44(c) of the Judiciary Act of 1948 lodges in the Court of
Bureau of Customs and to enjoin or otherwise interfere with these First Instance original jurisdiction in all cases in which the value of
proceedings. It is the Collector of Customs, sitting in seizure and the property in controversy amounts to more than ten thousand
forfeiture proceedings, who has exclusive jurisdiction to hear and pesos. This original jurisdiction of the Court of First Instance, when
determine all questions touching on the seizure and forfeiture of exercised in an action for recovery of personal property which is a
dutiable goods. Actions of the Collector of Customs are appealable subject of a forfeiture proceeding in the Bureau of Customs, tends
to the Commissioner of Customs, whose decision, in turn, is subject to encroach upon, and to render futile, the jurisdiction of the
to the exclusive appellate jurisdiction of the Court of Tax Appeals Collector of Customs in seizure and forfeiture proceedings. This is
and from there to the Court of Appeals. precisely what took place in this case.l h
-The rule that Regional Trial Courts have no review powers over
such proceedings is anchored upon the policy of placing no
unnecessary hindrance on the governments drive, not only to BOAC V PEOPLE
prevent smuggling and other frauds upon Customs, but more
importantly, to render effective and efficient the collection of NATURE
import and export duties due the State, which enables the Appeal by certiorari under Rule 45
government to carry out the functions it has been instituted to
perform. FACTS
-The RTC had no jurisdiction to take cognizance of the petition for - Raul Basilio Boac, Ramon Betuin Golong, Cesar Fantone Beltran,
replevin by respondents herein, issue the writ of replevin and order Roger Alcantara Basadre, and Benjamin Castaneda Alfonso are
its enforcement. The RTC should have dismissed the petition for members of the PNP-CIDG.
replevin at the outset. - They were charged with violation of Sec. 2203 in relation to Sec.
-While it is true that the District Collector of Customs allowed the 3612 of the Tariff and Customs Code in that without lawful authority
release of the vehicles and the transfer thereof to the custody of or delegation from the Collector of Customs, they flagged down,
the RTC upon the payment by the private respondents of the searched and seized three (3) container vans consigned to Japan
required taxes, duties and charges, he did not thereby lose Trak surplus (Kakiage Surplus).
jurisdiction over the vehicles; neither did it vest jurisdiction on the - Atty. Lourdes V. Mangaoang, then Customs District Collector of
RTC to take cognizance of and assume jurisdiction over the petition Cagayan de Oro City, testified that the CIDG operatives (herein
for replevin. petitioners) did not have a written authority from the Commissioner
-The RTC cannot be faulted for dismissing petitioners complaint-in- of Customs or the District Collector. According to her, Golong
intervention. Considering that it had no jurisdiction over claimed that they had clear orders from Boac to open and search
respondents action and over the shipment subject of the complaint, the vans. She instructed her personnel to open the vans only to
all proceedings before it would be void. The RTC had no jurisdiction show that there was nothing illegal in their contents. She prepared
to take cognizance of the complaint-in-intervention and act thereon a letter of protest addressed to Boac but it was ignored; hence, she
except to dismiss the same. Moreover, considering that filed the instant case.
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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 10
- For the defense, Boac testified that on July 27, 2004, he was in ISSUE
Manila on leave. Beltran allegedly informed him that three WON petitioners are guilty of the crime charged
container vans with contrabands were released by the BOC; thus,
Boac instructed Golong and his team to flag down the subject HELD
vans. After the inspection of the vans and without finding any NO
contraband, Boac directed Golong to leave the premises. Reasoning
- The Sandiganbayan convicted the petitioners. The anti-graft court - Petitioners should be acquitted of the charge. The prosecution
ruled that petitioners belong to the category of officers in Sec. has the burden of proving the guilt of the accused beyond
2203(d); thus, they needed a written authority from the reasonable doubt. In this case, it is clear that petitioners neither
Commissioner of Customs or District Collector in order to conduct searched the container vans nor effected seizure and arrest.
searches, seizures and arrests. In this case, the court said, the - It should be noted that the container vans were brought to the
prosecution established the lack of said written authority; even consignee’s warehouse and not to the CIDG headquarters. On July
Beltran and Golong admitted that they did not have any 28, 2004, the container vans were searched but not by petitioners.
authorization to search the vans. The search was actually conducted by Customs Police Yamit and
- Petitioners assert that they did not conduct any search, seizure, or Godoy on July 28, 2004. The Customs Police held the keys of the
arrest; hence, there was no violation of the Tariff and Customs vans. Furthermore, the vans were opened without the presence of
Code. During the search conducted in the consignee’s warehouse the PNP-CIDG’s team leader, Inspector Golong. The search was
on July 28, 2004, the employees of the owner of the shipment under the direction of the Customs Police because when the
unloaded the goods under BOC personnel supervision. Petitioners Customs Police decided to stop the search, petitioners acceded and
allege that they only witnessed the search; they did not make any left the premises.
seizures or arrests. After searching the first van and half of the - The foregoing testimony, which Golong corroborated, was not
second van without any contraband being found, Customs Police disputed by the prosecution. It is thus very clear that the search
Yamit and Godoy decided to stop the search despite the request of was not done by petitioners but by the Customs Police. Petitioners
petitioners to continue. Since the Customs Police were already did not seize anything nor arrested anybody. They merely observed
leaving the area, Boac instructed his team to leave the vicinity. the search which they requested to be undertaken to check for
- Petitioners further claim that the police’s authority to stop, search, contrabands. Notably, the consignee did not file any complaint
and effect seizure and arrest, if necessary, is no longer exclusively against petitioners.
vested on the Collector of Customs. Regular PNP members are - The information charged petitioners for illegally flagging down,
generally empowered by law to effect arrests in accordance with searching, and seizing the three container vans on July 27, 2004.
Republic Act No. (RA) 6975. Petitioners, however, could not also be held liable for these acts. It
- Petitioners contend that they were investigating a possible is a fact that no search and seizure of the vans was done on the
connivance of smugglers with some corrupt customs personnel. night of July 27, 2004. The act of flagging down the vehicles is not
They maintained that their act of flagging down the container vans among those proscribed by Sec. 2203 of the Tariff and Customs
was not connected with the enforcement of the tariff and customs Code. Mere flagging down of the container vans is not punishable
laws, smuggling being a form of economic sabotage which is within under the said law.
the powers of the PNP-CIDG to monitor and investigate. Thus, - As regards the second issue, there is no conflict between the
according to them, no prior authority from the Collector of Customs aforequoted provisions of the Tariff and Customs Code and RA
is required in performing their duties as police officers. Besides, 6975, as amended. The jurisdiction of the Commissioner of
they said they immediately coordinated with the Customs Police for Customs is clearly with regard to customs duties. Should the PNP
the latter to conduct the actual search of the container vans; suspect anything, it should coordinate with the BOC and obtain the
hence, there was no violation of Sec. 2203. written authority from the Collector of Customs in order to conduct
searches, seizures, or arrests.
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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 11
II. Procedural Flow
Collector of Customs
Disposition Decision reversed and set aside. 1. upon final determination of the Customs Value and/or the tariff classification by the VCRC,
importer adversely affected may file a formal protest with the OFFICE OF THE COLLECTOR
II. REMEDIES AVAILABLE TO THE TAXPAYER OF CUSTOMS through the LAW DIVISION of the port concerned or its equivalent unit in order
Sec. 2308. Protest and Payment upon Protest in Civil Matters. — When a ruling or decision to dispute the assessment
of the Collector is made whereby liability for duties, fees, or other money charge is determined, …at the time when payment of the amount claimed to be due the government is made
except the fixing of fines in seizure cases, the party adversely affected may protest such ruling Or
or decision by presenting to the Collector at the time when payment of the amount claimed to be …within 15 days thereafter
due the Government is made, or within thirty days thereafter, a written protest setting forth his 2. importer shall
objections to the ruling or decision in question, together with the reasons therefor. No protest … state: reasons for protest
shall be considered unless payment of the amount due after final liquidation has first been …pay docket fees – rate fixed by CAO No. 1-96A
made. 3. Collector form panel of experts to hear the case: hearing officer from law division + COO V
and COO III from assessment unit
Sec. 2309. Protest Exclusive Remedy in Protestable Case. — In all cases subject to protest, 4. Collector ensure that those involved in the initial assessment shall not be chosen as members
the interested party who desires to have the action of the Collector reviewed, shall make a of the expert’s panel
protest, otherwise, the action of the Collector shall be final and conclusive against him, except 5. panel shall hear all parties: authorized to issue necessary notice of hearings, subpoenas and
as to matters correctible for manifest error in the manner prescribed in section one thousand other interlocutory orders, receive evidence
seven hundred and seven hereof. 6. panel terminate proceedings, recommend decision to the Collector of Customs for approval
within 30 d from the 1st hearing
Sec. 2310. Form and Scope of Protest. — Every protest shall be filed in accordance with the 7. protest cannot be resolved for meritorious reason within 30d: panel shall request additional
prescribed rules and regulations promulgated under this section and shall point out the particular time not exceeding 30d within which to resolve case
decision or ruling of the Collector to which exception is taken or objection made, and shall 8. Collector render FINAL decision within 15 days from receipt of recommended decision + shall
indicate with reasonable precision the particular ground or grounds upon which the protesting notify importer in writing of deci
party bases his claim for relief. 9. Collector renders deci ADVERSE TO GOVERNMENT: deci + entire records of the case =
automatically elevated to Commissioner for AUTOMATIC REVIEW within 5 days from
The scope of a protest shall be limited to the subject matter of a single adjustment or other promulgation
independent transaction; but any number of issue may be raised in a protest with reference to 10. If importer not satisfied with Collector’s deci (ADVERSE TO IMPORTER): notice of appeal
the particular item or items constituting the subject matter of the protest. with collector
…within 15 days after notification in writing by Collector
"Single adjustment", as hereinabove used, refers to the entire content of one liquidation, …with a copy of the notice furnished to the Commissioner of Customs
including all duties, fees, surcharges or fines incident thereto. chan robles virtual law library 11. Collector shall immediately transfer all the records of the protest + assailed deci to
Commissioner
Sec. 2311. Samples to be Furnished by Protesting Parties. — If the nature of the articles …Commissioner shall approve/modify/reverse the action or deci of Collector
permit, importers filing protests involving questions of fact must, upon demand, supply the …take steps and make such orders as may be necessary to give effect to his deci
Collector with samples of the articles which are the subject matter of the protests. Such samples COMMISSIONER OF CUSTOMS
shall be verified by the custom official who made the classification against which the protest are 12. Appeal to Commissioner of Customs: perfected upon
filed. a. filing of notice of appeals
b. payment of appeal docket fee in accordance with prescribed rates
Sec. 2312. Decision or Action by Collector in Protest and Seizure Cases. — When a protest c. Memorandum of appeal at option of appellant (within 15 days from receipt of notice of deci)
in proper form is presented in a case where protest in required, the Collector shall reexamine the 13. Appeal (regular/ automatic): Deliberated on by a permanent board of 3 created by
matter thus presented, and if the protest is sustained, in whole or in part, he shall enter the Commissioner
appropriate order, the entry reliquidated if necessary. …board: chaired by lawyer from the appellate division,
Mems: legal service and 2 valuation experts from import and assessment service
In seizure cases, the Collector, after a hearing, shall in writing make a declaration of forfeiture or 14. board shall recommend deci of Commissioner through proper channels
fix the amount of the fine or take such other action as may be proper. 15. Commissioner shall render a decision w/n 30 d from receipt of the records of the case from
the Collector
CAO No. 3-2002: Amendment of CMO 27-99 on the Procedure in Protest Cases Against …shall noticy the appellant/aggrieved party in writing
the Determination of Customs Value and Tariff Classification of Imported Goods Under 16. w/n 30d from receipt of the record of the case: no decision by Commissioner is rendered =
the WTO Valuation Regime deemed that Commissioner upheld the Collector’s decision
I. Objective: provide clear and transparent procedures for the resolution of formal protest cases …if deci adverse to gov’t: case shall likewise be elevated to SoF for automatic review
arising from valuation and classification issues resolved by the Valuation and Classification 17. Commissioner decides in favor of Gov’t + no appeal perfected w/n reglementary period
Review Committee (VCRC) pursuant to CMO on New Cargo Clearance Procedure w/CTA = deci of Commissioner shall become final and executory

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 12
SECRETARY OF FINANCE or vehicle shall be sufficient cause for the outright seizure and confiscation of such beast or
18. Commissioner renders a decision adverse to gov’t: elevated to SoF for automatic review + vehicle but the forfeiture shall not be effected if it is established that the owner of the means of
records of proceedings forwarded to SoF w/n 5d from promulgation of decision conveyance used as aforesaid, is engaged as common carrier and not chartered or leased, or
19.w/n 30d from receipt of the record of the case by SoF no deci rendered: deci under review his agent in charge thereof at the time, has no knowledge of the unlawful act;
FINAL AND EXECUTORY 1. Any article sought to be imported or exported (1) Without going through a customhouse,
20. DECI OF SOF: final and executory if no appeal to CTA whether the act was consummated, frustrated or attempted; (2) By failure to mention to a
COURT OF TAX APPEALS customs official, articles found in the baggage of a person arriving from abroad; (3) On the
21. Importer not satisfied with Commissioner of Customs/SoF deci: file an appeal with CTA strength of a false declaration or affidavit executed by the owner, importer, exporter or consignee
w/n30d from receipt of a notice of such deci concerning the importation of such article; (4) On the strength of a false invoice or other
document executed by the owner, importer, exporter or consignee concerning the importation or
2. SEIZURE/FORFEITURE CASES exportation of such article; and (5) Through any other practice or device contrary to law by
SEC. 2530. Property Subject to Forfeiture Under Tariff and Customs Laws. - Any vehicle, means of which such articles was entered through a customhouse to the prejudice of the
vessel or aircraft, cargo, article and other objects shall, under the following conditions be government.
subjected to forfeiture: SEC. 2531. Properties Not Subject to Forfeiture in the Absence of Prima Facie Evidence. –
a. Any vehicle, vessel or aircraft, including cargo, which shall be used unlawfully in the The forfeiture of the vehicle, vessel, or aircraft shall hot be effected if it is established that the
importation or exportation of articles or in conveying and/or transporting contraband or smuggled owner thereof or his agent in charge of the means of conveyance used as aforesaid has no
articles in commercial quantities into or from any Philippine port or place. The mere carrying or knowledge of or participation in the unlawful act: Provided, however, That a prima facie
holding on board of contraband or smuggled articles in commercial quantities shall subject such presumption shall exist against the vessel, vehicle or aircraft under any of the following
vessel, vehicle, aircraft, or any other craft to forfeiture: Provided, That the vessel, or aircraft or circumstances:
any other craft is not used as duly authorized common carrier and as such a carrier it is not 1. If the conveyance has been used for smuggling at least twice before;
chartered or leased; 2. If the owner is not in the business for which the conveyance is generally used; and
b. Any vessel engaging in the coastwise which shall have on board any article of foreign growth, 3. If the owner is not financially in a position to own such conveyance.
produce, or manufacture in excess of the amount necessary for sea stores, without such article SEC. 2532. Conditions Affecting Forfeiture of Article. - As regards imported or exported
having been properly entered or legally imported; article or articles whereof the importation or exportation is merely attempted, the forfeiture shall
c. Any vessel or aircraft into which shall be transferred cargo unladen contrary to law prior to the be effected only when and while the article is in the custody or within the jurisdiction of the
arrival of the importing vessel or aircraft at her port of destination; customs authorities or in the hands or subject to the control of the importer, exporter, original
d. Any part of the cargo, stores or supplies of a vessel or aircraft arriving from a foreign port owner, consignee, agent of other person effecting the importation, entry or exportation in
which is unladen before arrival at the vessel's or aircraft's port of destination and without question, or in the hands or subject to the control of some persons who shall receive, conceal,
authority from the customs officials; but such cargo, ship or aircraft stores and supplies shall not buy, sell or transport the same or aid in any such acts, with knowledge that the article was
be forfeited if such unlading was due to accident, stress of weather or other necessity and is imported, or was the subject of an attempt at importation or exportation, contrary to law.
subsequently approved by the Collector; SEC. 2533. Enforcement of Lien, Administrative Fines, and Forfeitures. - Administrative
e. Any article which is fraudulently concealed in or removed contrary to law from any public or fines and forfeitures shall be enforced by the seizure of the vehicle, vessel or aircraft or other
private warehouse, container yard or container freight station under customs supervision; property subject to the fine or forfeiture and by subsequent proceedings in conformity with the
f. Any article the importation or exportation of which is effected or attempted contrary to law, or provisions of Parts 2 and 3, Title VI, Book 11, of this Code. For the purpose of enforcing the lien
any article of prohibited importation or exportation, and all other articles which, in the opinion of for customs duties, fees and other charges on any seized or confiscated article in the custody of
the Collector, have been used, are or were entered to be used as instruments in the importation the Bureau of Internal Revenue., the Bureau of Internal Revenue is hereby authorized to impose
or the exportation of the former; and enforce the said lien.
g. Unmanifested article found on any vessel or aircraft if manifest therefore is required; SEC. 2534. Seizure of Vessel or Aircraft for Delinquency of Owner or Officer. - When the
h. Sea stores or aircraft stores adjudged by the Collector to be excessive, when the duties owner, .agent, master, pilot in command or other responsible officer of any vessel or aircraft
assessed by the Collector thereon are not paid or secured forthwith upon assessment of the becomes liable to be fined under the tariff and customs laws on account of a delinquency in the
same, discharge of a duty imposed upon him with reference to the said vessel or aircraft, the vessel or
i. Any package of imported article which is found by the examining official to contain any article aircraft itself may be seized and subjected in an administrative proceeding for the satisfaction of
not specified in the invoice or entry, including all other packages purportedly containing imported the fine for which such person would have been liable. SEC. 2535. Burden of Proof in Seizure
articles similar to those declared in the invoice or entry to be. the contents of the misdeclared and/or Forfeiture. - In all proceedings taken for the seizure and/or forfeiture of any vessel,
package; Provided, That the Collector is of the opinion that the misdeclaration was contrary to vehicle, aircraft, beast or articles under the provisions of the tariff and customs laws, the burden
law; of proof shall lie upon the claimant: Provided, That probable cause shall be first shown for the
j. Boxes, cases, trunks, envelopes and other containers of whatever character used as institution of such proceedings and that seizure and/or forfeiture was made under the
receptacle or as device to conceal article which is itself subject to forfeiture under the tariff and circumstances and in the manner described in the preceding sections of this Code.
customs laws or which is so designed as to conceal the character of such articles; SEC. 2536. Seizure of Other Articles. - The Commissioner of Customs and Collector of
k. Any conveyance actually being used for the transport of articles subject to forfeiture under the Customs any other customs officer, with the prior authorization in writing by the Commissioner,
tariff and customs laws, with its equipage or trappings, and any vehicle similarly used, together may demand evidence of payment of duties and taxes on foreign articles openly offered for sale
with its equipage and appurtenances including the beast steam or other motive power drawing or kept in storage, and if no such evidence can be produced, such articles may be seized and
or propelling the same. The mere conveyance of contraband or smuggled articles by such beast subjected to forfeiture proceedings: , however, That during such proceedings the person or entity

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 13
for whom such articles have been shall be given the opportunity to prove or show the source of …records of the case: elevated w/n 5 days from promulgation of deci of collector of
such articles and the payment of duties and taxes thereon. customs
…from receipt of the records of the case: Commissioner render deci on automatic
CAO No. 9-93: Rules and Regulations Governing the Issuance of Warrants review w/n 30d
of Seizure and Detention, the Conduct of Seizure Proceedings and …deci of Commissioner REVERSING THE ADVERSE DECI of Collector, on automatic
Procedure in Appeals to the Commissioner of Customs and to the Secretary review, shall be FINAL AND EXECUTORY
of Finance… [Sec10] Commissioner AFFIRMS Adverse decision of Collector: records of the
proceedings shall be elevated to SoF w/n 5d from promulgation of the deci by
Title I Commissioner
Title and Construction …Commissioner fails to render a deci on automatic review w/n 30d from receipt of
Title II records: deemed automatically appealed to SoF; records of the proceedings shall be
General Provisions elevated by Commissioner to the SoF w/n 5d after the lapse of 30d
[Sec3] Collector of Customs upon making any seizure shall issue a warrant for …adverse deci of Collector AFFRIMED by SoF: affirmed deci final and executory
the detention of the property …value of the imported article under seizure: P5k+: adverse deci of Collector
[Sec4] Owner/importer desires to secure the release of the property under seizure deemed automatically appealed to SoF
for legitimate use, Collector of Customs shall surrender it upon filling of a sufficient …w/n 30d from receipt of the records of the proceedings by SoF, no deci is rendered
cash bond in an amount to be fixed by the Collector of Customs, subject to the by him: Commissioner/Collector’s deci under appeal shall be final and executory
following conditions: [Sec11] deci of Collector on the merits which fully or partially releases the shipment
a. amount of cash bond shall not in any case be less than the appraised value of the under seizure = adverse decision subject to automatic review
article plus fine, expenses and costs that may be adjudged in the case. [Sec12] seizure proceeding: release of imported articles shall not be allowed unless
APPRAISED VALUE: dutiable value of article + duties, taxes, and other customs and until a decision of the Collector has been affirmed in writing by the
charges commissioner
b. no prima facie evidence of fraud attendant to importation …
c. not prohibited importation Pacis v. Pamaran
d. release under cash bond approved by the Commissioner Facts
[Sec5] release of property under cash bond: SHALL NOT RELIEVE THE OWNER OR
IMPORTER of the goods from CRIMINAL LIABILITY arising from the
Pacis is the Acting Collector of Customs for the Port of Manila. The
importation/exportation of the shipment case is prohibition proceeding against Assistant City Fiscal of
Title III Manila, Manuel R. Pamaran.
Grounds for the issuance of warrant of seizure and detention proceedings before Respondent Ricardo Santos is the owner of a Mercury automobile,
hearing officers
[Sec6] probable cause that articles were imported/exported contrary to TCC: the
model 1957. It was brought into this country without the payment
Collector of Customs shall issue a Warrant of Seizure and Detention in Customs of customs duty and taxes, its owner Donald James Hatch being
[Sec7] Formal Hearing: uncontroverted facts shall be stipulated on and issues to be tax-exempt. It was from him that respondent Santos acquired said
heard shall be agreed upon in order to abbreviate the proceedings car.
…determine WON there is a violation of law
…District Collector of Customs shall render deci
He paid P311.00 for customs duty and taxes. Land Transportation
Title IV Commission reported that such automobile was a "hot car." By
Review by Commissioner virtue thereof, petitioner Pacis, ascertained that although the
[Sec8] Appeal: person/party aggrieved by the decision/action of Collector in any amount of P311.00 was already paid for customs duty, the amount
case of SEIZURE
…may file a written notice to Collector of Customs
collectible on said car should be P2,500.00, more or less. Pacis
…w/n 15d after receipt of the notice in writing of action/decision of the Collector of instituted seizure proceedings and issued a warrant of seizure and
Customs detention. Ricardo Santos filed a criminal complaint for usurpation
…copy furnished with Commissioner of Customs of intention to appeal of judicial functions with the City Fiscal of Manila handled by
…upon perfection of appeal: Collector shall immediately transmit all the records of
the proceedings to Commissioner
Pamaran.
…Appeal filed beyond 15d: deemed dismissed
…Commissioner shall approve/modify/reverse the Collector of Customs deci/action + Issue
take such steps and make appropriate orders WON the Collector of Customs has the authority to issue the
[Sec9] Automatic Review by the Commissioner on Action or Decision of the Collector
of Customs adverse to government
warrant of seizure

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 14
may effect search and seizure without a search warrant in
Held the enforcement of customs laws."
Yes, as Acting Collector of Customs for the Port of Manila, he had The plenitude of the competence vested in customs officials is thus
the requisite authority for the issuance of the contested warrant of undeniable. No such constitutional question then can possibly arise.
seizure and detention for the automobile owned by respondent So much is implicit from the very language of Section 2205 of the
Ricardo Santos. It is to be admitted that the constitutional right to Tariff and Customs Code. It speaks for itself. It is not susceptible of
be free from unreasonable search and seizure must not be eroded any misinterpretation. The power of petitioner is thus manifest. It
or emasculated. The right to privacy so highly valued in civilized being undeniable then that the sole basis for an alleged criminal
society must not be diluted. Only upon compliance then with the act performed by him was the performance of a duty according to
proper requisites mandated by law should one's possessions be law, there is not the slightest justification for respondent Assistant
subject to seizure. That much is clear. Under the 1935 Constitution City Fiscal to continue with the preliminary investigation after his
the intervention of a judge was well-nigh indispensable. So it was attention was duly called to the plain and explicit legal provision
under the Philippine Bill of 1902 and the Philippine Autonomy Act of that did not suffer at all from any constitutional infirmity. The
1916. Even then, however, as shown by the leading case of Uy remedy of prohibition lies.
Kheytin v. Villareal, a 1920 decision, it was the accepted principle
following the landmark case of Boyd v. United States that the What was done by petitioner was strictly in accordance with settled
seizure of goods concealed to avoid the duties on them is principles of law. No doubt need be entertained then as to the
not embraced within the prohibition of this constitutional validity of the issuance of the warrant of seizure and detention. His
guarantee. More to the point. In a recent decision of this Court, liability for any alleged usurpation of judicial function is non-
Papa v. Mago, where the seizure of alleged smuggled goods was existent. Such imputation was definitely unfounded. Even if
effected by a police officer without a search warrant, this Court, however the matter were less clear, the claim that the search and
through Justice Zaldivar, stated: "Petitioner Martin Alagao and his seizure clause was in effect nullified is hardly impressed with merit.
companion policemen had authority to effect the seizure without Considering that what is involved is an alleged evasion of the
any search warrant issued by a component court. The Tariff and payment of customs duties.
Customs Code does not require said warrant in the instant case.
The Code authorizes persons having police authority under Disposition
Section 2203 of the Tariff and Customs Code to enter, pass WHEREFORE, the writ of prohibition prayed for is granted and the
through or search any land, inclosure, warehouse, store or successor of respondent Manuel R. Pamaran, now a criminal circuit
building, not being a dwelling house; and also to inspect, court judge, or any one in the City Fiscal's Office of the City of
search and examine any vessel or aircraft and any trunk, Manila to whom the complaint against petitioner for usurpation of
package, box or envelope or any person on board, or stop judicial functions arising out of the issuance of the warrant of
and search and examine any vehicle, beast or person seizure and detention, subject-matter of this litigation, has been
suspected of holding or conveying any dutiable or assigned, is perpetually restrained from acting thereon except to
prohibited article introduced into the Philippines contrary dismiss the same. No costs.
to law, without mentioning the need of a search warrant in
said cases. But in the search of a dwelling house, the Code 3. REVIEW OF PROTEST/SEIZURE CASES BY COMMISSIONER OF
provides that said 'dwelling house may be entered and CUSTOMS/SECRETARY OF FINANCE
searched only upon warrant issued by a judge or justice of A. REVIEW UPON REQUEST OF TAXPAYER
the peace . . . .' It is our considered view, therefore, that SEC. 2309. Protest Exclusive Remedy in Protestable, Case. - In all cases subject to pr
interested party who desires to have the action of the Collector reviewed, shall make a protest,
except in the case of the search of a dwelling house, other action of the Collector shall be final and conclusive against him, except as to matters
persons exercising police authority under the customs law collectible for error in the manner prescribed in section one thousand seven hundred and seven
hereof.
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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 15
SEC. 2310. Form and Scope of Protest. - Every protest shall be filed in accordance prescribed the Commissioner; and if the Collector's decision would be affirmed by the Commissioner, such
rules and regulations promulgated under this section and shall point out the particular de ruling, decision shall he automatically elevated to, and be finally reviewed by, the Secretary of Finance:
of the Collector to which exception is taken or objection made, and shall indicate with re Provided, however, That if within thirty (30) days from receipt of the record of the case by the
precision the particular ground or grounds upon which the protesting party bases his claim for Commissioner or by. the Secretary of Finance, as the case may be, no decision is rendered by
relief. The scope of a protest shall be limited to the subject matter of a single adjustment either of them, the decision under review shall be final and executory: Provided, further, That any
independent transaction, but any number of issue may be raised in a protest with reference to party aggrieved by either the decision of the Commission or of the Secretary of Finance may
the particular item or items constituting the subject matter of the protest. appeal to the Court of Tax Appeals within thirty (30) days from receipt of a copy of such decision.
SEC. 2311. Samples to be Furnished by Protesting Parties. - If the nature of the articles For this purpose, Republic Act numbered eleven hundred and twenty -five is hereby amended
permit, importers filing protests involving questions of fact must, upon demand, supply the accordingly. Except as provided in the preceding paragraph, the supervisory authority of the
Collector with samples of the articles which are the subject matter of the protest. Such samples Secretary of Finance over the Bureau of Customs shall not extend to the administrative review
shall be verified by the customs official who made the classification against which the protest are of the ruling or decision of the Commissioner in matters appealed to the Court of Tax Appeals.
filed.
SEC. 2312. Decision or Action of Collector in Protest and Seizure Cases. - When a protest B. Judicial Remedies
in proper form is presented in a case where protest is required, the Collector shall issue an order
1. SUPERVISION AND CONTROL OVER JUDICIAL PROCEEDINGS
for hearing within fifteen (15) days from receipt of the protest and hear the matter thus
SEC. 2401. Supervision and Control Over Criminal and Civil Proceedings. - Civil and
presented. Upon the termination of the hearing, the Collector shall render a decision within thirty
criminal actions and proceedings instituted in behalf of the government under the authority of
(30) days, and if the protest is sustained, in whole or in part, he shall make the appropriate
this Code or other law enforced by the Bureau shall be brought in the name of the government
order, the entry reliquidated necessary. In seizure cases, the Collector, after a hearing shall in
of the Philippines and shall be conducted by customs officers but no civil or criminal action for
writing make a declaration of forfeiture amount of the fine or take such other action as may be
the recovery of duties or the enforcement of any fine, penalty or forfeiture under this Code shall
proper.
be filed in court without the approval of the Commissioner." (R.A. 9135, April 27, 2001)
SEC. 2313. Review of Commissioner. - The person aggrieved by the decision or Collector in
any matter presented upon protest or by his action in any case of seizure may, within days after
notification on writing by the Collector of his actions or decisions, file a written notice to the 2. REVIEW BY CTA
Collector with a copy furnished to the Commissioner of his intention to appeal the action or SEC. 2402. Review by Court of Tax Appeals. - The party aggrieved by the ruling of the
decision of the Collector to the Commissioner. Thereupon the Collector shall forthwith transmit Commissioner in any matter brought before him upon protest or by his action or ruling in any
all the recc, proceedings to the Commissioner, who shall approve, modify or reverse the action case of seizure may appeal to the Court of Tax Appeals, in the manner and within the period
or decision of t~~ and take such steps and make such orders as may be necessary to give effect prescribed by law and regulations. Unless an appeal is made to the Court of Tax Appeals in the
to his decision: Provided, That when an appeal is filed beyond the period herein prescribed, the manner and within the period prescribe by laws and regulations, the action or ruling of the
same shag be deemed dismissed. If in any seizure proceedings, the Collector renders a Commissioner shall be final and conclusive.
decision adverse to the Government, such decision shall be automatically reviewed by the …
Commissioner and the records of the case elevated (5) days from the promulgation of the SEC. 2315. supra
decision of the Collector. The Commissioner shall render a decision on the automatic appeal
within thirty (30) days from receipts of the records of the case. If the Collector'~ is reversed by RA 9282: AN ACT EXPANDING THE JURISDICTION OF THE COURT OF TAX APPEALS
the Commissioner, the decision of the Commissioner shall be final and executory: K the (CTA), ELEVATING ITS RANK TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL
Collector's decision is affirmed, or if within thirty (30) days from receipt of the record of the ca~ JURISDICTION AND ENLARGING ITS MEMBERSHIP, AMENDING FOR THE PURPOSE
Commissioner no decision is rendered or the decision involves imported articles whose CERTAIN SECTIONS OR REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS
published value is five million pesos (P 5,000,000.00) or more, such decision shall be deemed THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES
automatically appealed to the Secretary of Finance and the records of the proceedings shall be Sec. 7. Jurisdiction. – The CTA shall exercise:
elevated within five (5) days promulgation of the decision of the Commissioner or of the a. Exclusive appellate jurisdiction to review by appeal, as herein provided:
Collector under appeal, as the case may be, is affirmed by the Secretary of Finance, or within 1. Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments,
thirty (30) days from receipt of the proceedings by the Secretary of Finance, no decision is refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other
rendered, the decision of the Secretary of Finance, or of the Commissioner, or of the Collector matters arising under the National Internal Revenue or other laws administered by the Bureau of
under appeal, as the case may be, shall become final and executory. Internal Revenue;
In any seizure proceeding, the release of imported articles shall not be allowed unless apd until 2. Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments,
a decision of the Collector has been confirmed in writing by the Commissioner of Customs (R.A. refunds of internal revenue taxes, fees or other charges, penalties in relations thereto, or other
7651, June 04, 1993). matters arising under the National Internal Revenue Code or other laws administered by the
Bureau of Internal Revenue, where the National Internal Revenue Code provides a specific
period of action, in which case the inaction shall be deemed a denial;
B. AUTOMATIC REVIEW BY THE COMMISSIONER AND THE SECRETARY OF FINANCE 3. Decisions, orders or resolutions of the Regional Trial Courts in local tax cases originally
SEC. 2313. Review of Commissioner. Supra
decided or resolved by them in the exercise of their original or appellate jurisdiction;
SEC. 2315. Supervisory Authority of Commissioner and Secretary of Finance in Certain
4. Decisions of the Commissioner of Customs in cases involving liability for customs duties, fees
Cases. - If any case involving the assessment of duties, the Collector renders a decision
or other money charges, seizure, detention or release of property affected, fines, forfeitures or
adverse to the Government, such decision shall be automatically elevated to, and reviewed by,

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REMEDIES UNDER THE TARIFF AND CUSTOMS CODE 16
other penalties in relation thereto, or other matters arising under the Customs Law or other laws III. CLAIM FOR REFUND
administered by the Bureau of Customs; SEC. 1707. Correction of Errors. - Refund of Excess Payments. - Manifest clerical errors made
5. Decisions of the Central Board of Assessment Appeals in the exercise of its appellate in an invoice or entry, errors in return of weight, measure and gauge, when duly certified to,
jurisdiction over cases involving the assessment and taxation of real property originally decided under penalties of falsification or perjury, by the surveyor or examining official (when there are
by the provincial or city board of assessment appeals; such officials at the port), and errors in the distribution of charges on invoices not involving any
6. Decisions of the Secretary of Finance on customs cases elevated to him automatically for question of law and certified to, under penalties of falsification or perjury, by the examining
review from decisions of the Commissioner of Customs which are adverse to the Government official, may be corrected in the computation of duties, if such errors be discovered before the
under Section 2315 of the Tariff and Customs Code; payments of duties, or if discovered within one year after the final liquidation, upon written
7. Decisions of the Secretary of Trade and Industry, in the case of nonagricultural product, request and notice of error from the importer, or upon statement of error certified by the
commodity or article, and the Secretary of Agriculture in the case of agricultural product, Collector. For the purpose of correcting errors specified in the next preceding paragraph the
commodity or article, involving dumping and countervailing duties under Section 301 and 302, Collector is authorized to reliquidate entries and collect additional charges, or to make refunds
respectively, of the Tariff and Customs Code, and safeguard measures under Republic Act No. on statement of errors within the statutory time limit.
8800, where either party may appeal the decision to impose or not to impose said duties. SEC. 1708. Claim for Refund of Duties and Taxes and Mode of Payment. - All claims for
b. Jurisdiction over cases involving criminal offenses as herein provided: refund of duties shall be made in writing and forwarded to the Collector to whom such duties are
1. Exclusive original jurisdiction over all criminal offenses arising from violations of the National paid, who upon receipt of such claim, shall verify the same by the records of his Office, and if
Internal Revenue Code or Tariff and Customs Code and other laws administered by the Bureau found to be correct and in accordance with law, shall certify the same to the Commissioner with
of Internal Revenue or the Bureau of Customs: Provided, however, That offenses or felonies his recommendation together with all necessary papers and documents. Upon receipt by the
mentioned in this paragraph where the principal amount o taxes and fees, exclusive of charges Commissioner of such certified claim he shall cause the same to be paid if found correct. If a
and penalties, claimed is less than One million pesos (P1,000,000.00) or where there is no result of the refund of customs duties there would necessarily result a corresponding refund of
specified amount claimed shall be tried by the regular Courts and the jurisdiction of the CTA shall internal revenue taxes on the same importation, the Collector shall likewise certify the same to
be appellate. Any provision of law or the Rules of Court to the contrary notwithstanding, the the Commissioner who shall cause the said taxes to be paid, refunded, or tax credited in favor of
criminal action and the corresponding civil action for the recovery of civil liability for taxes and the importer, with advice to the Commissioner of Internal Revenue.
penalties shall at all times be simultaneously instituted with, and jointly determined in the same
proceeding by the CTA, the filing of the criminal action being deemed to necessarily carry with it
the filing of the civil action, and no right to reserve the filling of such civil action separately from
the criminal action will be recognized.
2. Exclusive appellate jurisdiction in criminal offenses:
a. Over appeals from the judgments, resolutions or orders of the Regional Trial Courts in tax
cases originally decided by them, in their respected territorial jurisdiction.
b. Over petitions for review of the judgments, resolutions or orders of the Regional Trial Courts in
the exercise of their appellate jurisdiction over tax cases originally decided by the Metropolitan
Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts in their respective
jurisdiction.
c. Jurisdiction over tax collection cases as herein provided:
1. Exclusive original jurisdiction in tax collection cases involving final and executory
assessments for taxes, fees, charges and penalties: Provided, however, That collection cases
where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is
less than One million pesos (P1,000,000.00) shall be tried by the proper Municipal Trial Court,
Metropolitan Trial Court and Regional Trial Court.
2. Exclusive appellate jurisdiction in tax collection cases:
a. Over appeals from the judgments, resolutions or orders of the Regional Trial Courts in tax
collection cases originally decided by them, in their respective territorial jurisdiction.
b. Over petitions for review of the judgments, resolutions or orders of the Regional Trial Courts in
the Exercise of their appellate jurisdiction over tax collection cases originally decided by the
Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts, in their
respective jurisdiction."

3. APPEAL FROM THE CTA DIVISION TO CTA EN BANC

4. APPEAL TO SC

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