Beruflich Dokumente
Kultur Dokumente
, Petitioner,
vs.
COMMISSIONER OF THE BUREAU OF CUSTOMS, Respondent.
FACTS
ISSUE/S
1. whether the entry under Sec. 1301 in relation to Sec. 1801 of the TCC refers
to the IED or IEIRD;
2. whether fraud was perpetrated by petitioner
3. whether the importations can be considered abandoned in favor of the
government under Sec. 1801
4. whether a notice is necessary before importations could be deemed
abandoned
LAW/S
Sec. 1301 of the TCC. Imported articles must be entered in the customhouse at the port of entry
within 30 days, which shall not be extendible from date of discharge of the last package from the
vessel or aircraft. xxx
Sec. 1801 of TCC. An imported article is deemed abandoned under any of the following
circumstances:
xxx xxx xxx
b. When the owner, importer, consignee or interested party after due notice, fails to file an entry
within 30 days, which shall not be extendible, from the date of discharge o fthe last package
from the vessel or aircraft, or having filed such entry, fails to claim his importation within 15
days, which shall not likewise be extendible, from the date of posting of the notice to claim such
importation.
Sec. 205 of the TCC. Imported articles shall be deemed entered in the Philippines for
consumption when the specified entry form is properly filed and accepted, together with any
related documents xxx
Sec. 1603 of TCC. Finality of Liquidation. When articles have been entered and passed free of
duty or final adjustments of duties made, with subsequent delivery, such entry and passage free
of duty or settlements of duties will, after the expiration of 1 year, from the date of the final
payment of duties, in the absence of fraud or protest or compliance audit pursuant to the
provisions of this Code, be final and conclusive upon all parties, unless the liquidation of the
import entry was merely tentative.
ARGUMENTS
CONCLUSION
Petition was denied. Chevron was ordered to pay P893,781,768.21 plus interest.
1. The entries referred to under Sec. 1301 and Sec. 1801 of the TCC refer to both IED and
IEIRD. Both of them should be filed within the 30-day non-extendible period from the
date of last discharge of package from the vessel or aircraft. IED serves as basis for the
payment of advance duties on importation while IEIRD evidences the final payment of
duties and taxes. Clearly, the operative act that constitutes entry of the imported articles
at the port of entry is the filing and acceptance of the specified form together with other
documents required by law and regulations. Hence, the filing of IED is not sufficient to
constitute entry under the TCC.
3. The importations were abandoned in favor of the government. Sec. 1801 of the TCC is
clear. TCC no longer requires that there be other acts or omissions where an intent to
abandon can be inferred. It is enough that importer fails to file the required import entries
within the reglementary period.
4. Notice was not necessary under the circumstances of the case. By the time respondent
learned of the anomaly, entries had already been belatedly filed and oil imports were
release and presumably consumed or sold. It was fait accompli. It would have been
against all logic to require respondent to still post an urgent notice to file entry before
declaring the shipments abandoned. Notice was also unnecessary due to the fact that
petitioner was a regular, large-scale and multinational importer of oil falling under the
category of knowledgeable importer which was familiar with the governing rules and
procedure in the release of importations. Chevron was also fully aware that its shipments
had in fact arrived in the port and has actual physical possession of its oil importations.
RAUL BASILIO D. BOAC, ET AL., Petitioner,
vs.
PEOPLE OF THE PHILIPPINES, Respondent.
FACTS
Boac, Golong, Beltran, Basadre, and Alfonso are members of the PNP Criminal
Investigation and Detection Group (CIDG) and they were charged with violation of Sec. 2203 in
relation to Sec. 3612 of the Tariff and Customs Code (TCC). In the Sandiganbayan. They were
alleged to be taking advantage of their official positions while committing the offense in relation
to office with gave abuse thereof, without lawful authority or delegation from the Collector of
Customs, flag down, search and seize 3 container vans consigned to Kakiage surplus.
The Sandiganbayan ruled that the petitioners are guilty beyond reasonable doubt as they
needed a written authority from the Commissioner of Customs or District Collector in order to
conduct searches, seizures and arrests. The prosecution established the lack of said written
authority. The PNP-CIDG can only effect search and seizure upon the direction of the Collector
of Customs.
Petitioners filed motion for reconsideration but were denied. Hence, this petition.
ISSUE/S
LAW/S
Sec. 602 of the TCC. The Bureau of Customs, headed by a commissioner, has, among other
things, the following general duties, powers and jurisdiction, in respect to the levy of customs
duties, to wit:
xxx
b. the prevention and suppression of smuggling and other frauds upon the customs;
xxx
j. the enforcement of the tariff and customs laws and all other laws, rules and regulations in
relation to the tariff and customs administration.
Sec. 2203 of the TCC. Persons Having Police Authority. For the enforcement of the tariff and
customs laws, the following persons are authorized to effect searches, seizures and arrests
conformably with the provisions of said laws.
xxx
d. Officers generally empowered by law to effect arrests and execute processes of the courts,
when acting under the direction of the Collector.
Sec. 3612 of the TCC. Violations of Tariff and Customs Laws and Regulations in General. Any
person who violates a provision of this Code or regulations pursuant thereto, for which
delinquency no specific penalty is provided, shall be punished by a fine of not more than P1,000
or by imprisonment for not more than 1 year, or both. If the offender is an alien, he shall be
deported after serving the sentence, and if the offender is a public official or employee, he shall
suffer disqualification to hold public office, to vote and participate in any public election for 10
years.
Sec. 24 of R.A. No. 6975. Powers and Functions. The PNP shall have the following powers and
functions:
(a) Enforce all laws and ordinances relative to the protection of lives and properties;
(b) Maintain peace and order and take all necessary steps to ensure public safety;
(c) Investigate and prevent crimes, effect the arrest of criminal offenders, bring offenders to
justice and assist in their prosecution;
(d) Exercise the general powers to make arrest, search, and seizure in accordance with the
Constitution and pertinent laws;
xxx
In addition, the PNP shall absorb the office of the National Action Committee on Anti-
Hijacking (NACAH) of the Department of National Defense, all functions of the present
Philippine Air Force Security Command (PAFSECOM), as well as the police functions of
the Coast guard. In order to perform its powers and functions efficiently and effectively, the
PNP shall be provided with adequate land, sea, and air capabilities and all necessary material
means of resources.
Sec. 35 of R.A. No. 6975. Support Units. The PNP shall be supported by administrative and
operational support units.
xxx
ARGUMENTS
CONCLUSION