tarrif cases philippines

8/17/2019 Tarrif Cases Philippines

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TARRIF CASES

CHEVRON PHILIPPINES,INC., G.R. No. 178759

Petitioner,- v e r s u s-

COMMISSIONER OFTHEBUREAUOF

CUSTOMS, Responent.

!ENTR"# IN SECTIONS $%&$ AN'$(&$ OF THE TCC REFERS TO BOTHTHE IE' AN' IEIR'

Under Section 1301 of the TCC,imported article m!t "e entered #ithina non$e%tendi"le period of 30 da& fromthe date of dichar'e of the lat pac(a'efrom a )eel. *ther#ie, the +*C #ill

deem the imported 'ood impliedl&a"andoned !nder Section 1801. Th!

Section1301. -eron !thori/edto a(e mport 2ntr&.$ I)porte *rti+es)ust e entere in te+usto)ouse *t teport o/ entr0 1itintirt0 2%&3 *0s, 1i+s* not e e4tenie/ro) *te o/ is+*r5e

o/ te *st p*+6*5e/ro) te vesse oraircraft either a4 "& theimporter, "ein' holder of the "ill of ladin', "4 "& ad!l& licened c!tom"ro(er actin' !ndera!thorit& from a holder of the "ill or c4 "& a perond!l& empo#ered to act aa'ent or attorne&$in$factfor each holder -ro)ided, That #here the entr& iled "& a part& other thanthe importer, aid

importer hall himelf "ere6!ired to declare !nderoath and !nder thepenaltie of falication orper!r& that thedeclaration and

tatement contained inthe entr& are tr!e andcorrect -ro)ided, f!rther, That !ch tatement!nder oath hallcontit!te primafacie e)idence of (no#led'e and conent of the importer of )iolationa'aint applica"lepro)iion of thi Code#hen the importation ifo!nd to "e

!nla#f!l. 2mphai!pplied4

Section

1801. "andonment,ind and 2ect of. $ nimported articlei ee)e**none !nder an& of the follo#in'circ!mtance

%%%%%%

%%%

". :hen the o#ner,importer, coni'nee orintereted part& after d!enotice, /*is to 7e *nentr0 1itin tirt0 2%&3*0s, 1i+ s* note e4tenie, /ro) te*te o/ is+*r5e o/ te *st p*+6*5e /ro)

te vesse or aircraft, orha)in' led !ch entr&,fail to claim hiimportation #ithin fteen154 da&, #hich hall notli(e#ie "e e%tendi"le,from the date of potin' of the notice to claim !chimportation. 2mphai!pplied4

-etitioner ar'!e that the 2; i an

entr& contemplated "& thee ection.ccordin' to it, the con'reional


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deli"eration on R 7


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dminitrati)e Code re/erto te re5u*r+onsu)ption entr0 *nnot to * provision*e+*r*tion made in anapplication for a pecial

permit, a the one led "&the appellee, to remo)ethe cae of e'' from thec!tomho!e.

Thi co!rt i of theopinion that certainl& theapplication, 2%hi"it ,cannot "e conidered a anal re'!lar entr& of the#ei'ht of the 800 cae of e'' imported "& theappellee, ta(in' into

acco!nt the fact that aidapplication o!'ht thedeli)er& of aid 800 caeof e'' Hfrom the pierafter e%amination,H andthe pecial permit'ranted, 2%hi"it 2,pro)ided for Hdeli)er& to"e made aftere%amination "& theappraier.H ll thefore'oin', to'ether #iththe circ!mtance that theappellee had to le there'!lar con!mption entr&#hich he "o!nd himelf todo, a ho#n "& theapplication, 2%hi"it ,lo'icall& lead to theconcl!ion that thedeclaration of the #ei'htof the 800 cae of e''made in aid application,i merel& a pro)iionalentr&, and a it i !"ect

to )erication "& thec!tomho!e e%aminer, itcannot "e conideredfra!d!lent for the p!rpoeof impoin' a !rchar'e of c!tom d!tie !pon theimporter.?@JA 2mphai!pplied4

Rep!"lic of thSupre)eanila

S2C*N; ;KS*N COMMISSIONER OF CUSTOMS *n te'ISTRICT COLLECTOR OF THE PORT OF SUBIC, -etitioner,

$ )er! $

H"PERMI9 FEE'S CORPORATION, Repondent.

%$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ %

+eca!e petitioner failed tofollo# the re6!irement en!merated "&the Re)ied dminitrati)e Code, theaailed re'!lation m!t "e tr!c( do#n.

Goin' no# to the content of C*@7$3003, #e li(e#ie hold that it i!ncontit!tional for "ein' )iolati)e of thee6!al protection cla!e of theContit!tion.

The e6!al protection cla!emean that no peron or cla of peronhall "e depri)ed of the ame protectionof la# eno&ed "& other peron orother clae in the ame place in li(ecirc!mtance. Th!, the '!arantee of the e6!al protection of la# i not)iolated if there i a reaona"leclaication. =or a claication to "ereaona"le, it m!t "e ho#n that 14 it

ret on !"tantial ditinctionE @4 it i'ermane to the p!rpoe of the la#E 34 iti not limited to e%itin' condition onl&Eand J4 it applie e6!all& to all mem"erof the ame cla.?@@A

Unfort!natel&, C* @7$@003 doenot meet thee re6!irement. :e do notee ho# the 6!alit& of #heat i aected"& #ho import it, #here it i dichar'ed,or #hich co!ntr& it came from.

Th!, on the one hand, e)en if other miller e%cl!ded from C* @7$@003 ha)e imported food 'rade #heat,

the prod!ct #o!ld till "e declared afeed 'rade #heat, a claication

http://sc.judiciary.gov.ph/jurisprudence/2008/august2008/178759.htm#_ftn25http://sc.judiciary.gov.ph/jurisprudence/2012/february2012/179579.htm#_ftn22http://sc.judiciary.gov.ph/jurisprudence/2008/august2008/178759.htm#_ftn25http://sc.judiciary.gov.ph/jurisprudence/2012/february2012/179579.htm#_ftn22


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!"ectin' them to 7L tari. *n theother hand, e)en if the importer lited!nder C* @7$@003 ha)e imported feed'rade #heat, the& #o!ld onl& "e madeto pa& 3L tari, th! depri)in' the tateof the ta%e d!e. The re'!lation,

therefore, doe not "ecomediad)anta'eo! to repondent onl&, "!te)en to the tate.

t i alo not clear ho# there'!lation intend to monitor morecloel& #heat importation and th!pre)ent their miclaication.D caref!lt!d& of C* @7$@003 ho# that it notonl& fail to achie)e thi end, "!t re!ltin the oppoite. The application of there'!lation forecloe the poi"ilit& thatother corporation that are e%cl!dedfrom the lit import food 'rade #heatE at

the ame time, it create an a!mptionthat thoe #ho meet the criteria do notimport feed 'rade #heat. n the rtcae, importer are !nnecearil&"!rdened to pro)e the claication of their #heat importE #hile in the econd,the tate carrie that "!rden.

-etitioner Commiioner of C!tom alo #ent "e&ond hi po#er#hen the re'!lation limited the c!tomoBcer> d!tie mandated "& Section1J03 of the Tari and C!tom Ma#, aamended. The la# pro)ide

Section 1403. –Duties of Customs !cer Tas"e# to $%amine&Classif'& an# (ppraiseImporte# (rticles. – Thec!tom oBcer ta(ed toe%amine, claif&, andappraie importedarticle s* eter)ine1eter te p*+6*5esesi5n*te /or

e4*)in*tion *n teir+ontents *re in*++or*n+e 1it tee+*r*tion in teentr0, invoi+e *n oterpertinent o+u)ents*n s* )*6e returnin su+ * )*nner *s toini+*te 1eter te*rti+es *ve een tru0*n +orre+t0 e+*rein te entr0 *s re5*rteir :u*ntit0,

)e*sure)ent, 1ei5t,*n t*ri; +*ssi7+*tion

*n not i)porte+ontr*r0 to *1. e hall!"mit ample to thela"orator& for anal&i#hen feai"le to do o and#hen !ch anal&i i

necear& for the properclaication, appraial,andor admiion into the-hilippine of importedarticle.

Mi(e#ie, te+usto)s o


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-etitioner li(e#ie )iolated repondent>ri'ht to e6!al protection of la# #henthe& pro)ided for an !nreaona"leclaication in the application of there'!lation. =inall&, petitionerCommiioner of C!tom #ent "e&ond

hi po#er of dele'ated a!thorit& #henthe re'!lation limited the po#er of thec!tom oBcer to e%amine and aeimported article.

>HEREFORE, in )ie# of thefore'oin', the -etition i 'ENIE'. SO OR'ERE'.

?.R. No. L-=@%@( u0 %&, $(

FELIC'A' VIERNEDA, petitioner,

).

THE COMMISSIONER OF

CUSTOMS, repondent.

)uan T. Davi# for petitioner.

!ce of the Solicitor General for

respon#ent.

RE"ES, .B.L., J.:

ll three ai'ned error are !ntena"le.

1. -etitioner ar'!e that the Collector of

C!tom of Oolo, #ho ha H!ridiction

o)er all matter ariin' from the

enforcement of tari and c!tom la#

#ithin hi collection ditrictH, a pro)ided

for in Section 703 of the Tari and

C!tom Code, i e%cl!i)el& a!thori/ed

to proceed a'aint the ci'arette in6!etion inam!ch a the m!''lin' #a

alle'edl& perpetrated in hi collection

ditrict. ence, petitioner concl!de that

the ei/!re and forfeit!re thereof "& the

Collector of C!tom of Ce"! i irre'!lar

and ille'al for lac( of !ridiction.

:e do not a'ree. =irt, "eca!e Section

703, on #hich petitionerI concl!ion i

premied, i le'all& non$e%itent, the

ame ha)in' "een )etoed "& the

-reident.1 Secondl&, the Tari andC!tom Code clearl& empo#er the

+!rea! of C!tom to pre)ent and

!ppre m!''lin' and other fra!d

!pon the C!tom ?Sec.


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(no#led'e that the ame #ere imported

contrar& to la#.

'ain, #e dia'ree. The forfeit!re i

eected preciel& in accordance #ith

Section @531 afore$cited, #hich plainl&

pro)ide Hthat forfeit!re hall "e eected

#hen and #hile the article i in the

c!tod& or #ithin the !ridiction of the

c!tom a!thorit& ... or in the han#s or

su*+ect to the control of ... some person

,ho shall receive& conceal& *u'& sell or

transport the same ... ,ith "no,le#-e

that the article ,as importe# ... contrar'

to la, /$mphasis supplie#. There can

"e no 6!etion that the ci'arette

in)ol)ed #ere ei/ed and forfeited at the

port of Ce"! #hich i #ithin the !ridiction of the +!rea! of C!tom

and, a #ill "e ho#n later, #hile the

ci'arette #ere !"ect to the control of

petitioner, #ho "o!'ht, concealed, and

tranported the ame a"oard the K

HMe'apiH #ith (no#led'e that the& #ere

imported contrar& to la#. +eide, it i a

ettled !ripr!dence that forfeit!re

proceedin' are in the nat!re of

proceedin' in rem #herein the

!ridiction to proceed a'aint the re i

)eted in the co!rt of the ditrict #herethe ame i fo!nd or ei/ed @5 C.O.S.

57@4. Therefore, the Collector of C!tom

of Ce"!, #ho ha the a!thorit& !nder the

Tari and C!tom Code to intit!te

forfeit!re proceedin', la#f!ll& a!med

!ridiction to forfeit, in fa)or of the

Go)ernment, the m!''led ci'arette

fo!nd and ei/ed #ithin hi collection

ditrict.

@. -etitioner ne%t ar'!e that the

ci'arette in 6!etion are notmerchandie of prohi"ited importation

inam!ch a he had p!rchaed the

ame in the open mar(et in OoloE #hich

'oe to ho# that he i not the

importer, ori'inal o#ner, coni'nee,

a'ent or peron #ho eected the

importation thereofE and that in the

a"ence of e)idence that he "o!'ht the

ame #ith (no#led'e that the& #ere

imported contrar& to la# in accordance

#ith Section @531, a the lac( of internal

re)en!e tamp i not e)idence of ille'alimportation m!ch le her (no#led'e

thereof, the aid ci'arette are not

!"ect to forfeit!re !nder Section @530

f4 of the Code.

Thi i not the rt time that thi

6!etion ha "een poed "efore !. n

the cae of Gi-are vs. Commissioner of

Customs G.R. No. M$@137


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ci'arette in the open mar(et of

Oolo, a place #here merican and

other forei'n made ci'arette

are, of common (no#led'e,

fre6!entl& m!''led from +orneo

... and the fail!re of petitioner to

ho# that the ci'arette in

6!etion #ere locall&

man!fact!red r!le o!t the

poi"ilit& that the ci'arette in

6!etion #ere man!fact!red in

the -hilippine. Cone6!entl&, #e

are contrained to concl!de that

thee ci'arette #ere forei'n

merican4 made. The& #ere

merchandie of prohi"ited

importation, the importation of

#hich #a contrar& to la#, and

ho!ld "e forfeited !nder Section

13


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:2R2=*R2, the deciion appealed from

i here"& aBrmed, #ith cot a'aint

petitioner. 1,ph51.67t

FELICISIMORIETA, ?.R.No. $@($

Vs.Peope

;2CS*N

-etitioner> contention i!ntena"le. -eron fo!nd to "e in

poeion of m!''led item arepre!med to "e en'a'ed in m!''lin',p!r!ant to the lat para'raph of Section3 and Gon/aloKar'a left them "ehind ata certain point for nac(and pic(ed them !p laterafter the car'o had "eenloaded. The Co!rt cannotee it #a& thro!'h ho#t#o policemen, oinin'P+o&> in the dead of theni'ht, e%plicitl& to 'i)ehim and hi 'ood omeprotection, #hich er)ice#o!ld "e paid, &et #o!ldnot (no# #hat the& areo!t to protect. nd

neither co!ld the Co!rtee reaon in P+o&>>lea)in' them "ehind #henhe #a 'oin' to pic( !pand load the "l!e ealci'arette. P+o&> (ne# theri(. e #anted them forprotection, o #h& #ill hedicard themF o# o!nnat!ral and o contrar&to reaon.D?31A

http://sc.judiciary.gov.ph/jurisprudence/2004/aug2004/147817.htm#_ftn29http://sc.judiciary.gov.ph/jurisprudence/2004/aug2004/147817.htm#_ftn30http://sc.judiciary.gov.ph/jurisprudence/2004/aug2004/147817.htm#_ftn31http://sc.judiciary.gov.ph/jurisprudence/2004/aug2004/147817.htm#_ftn29http://sc.judiciary.gov.ph/jurisprudence/2004/aug2004/147817.htm#_ftn30http://sc.judiciary.gov.ph/jurisprudence/2004/aug2004/147817.htm#_ftn31


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+ein' contrar& to h!mane%perience, hi )erion of the fact i toopat and tereot&ped to "e accepted atface )al!e. 2)idence, to "e "elie)ed, notonl& m!t proceed from the mo!th of acredi"le #itneE it m!t alo "e credi"le

in itelf, a #hen it conform to commone%perience and o"er)ation of h!man(ind.?3@A

The a"ence of an& !picio!reaction on the part of petitioner #a notin accordance #ith h!man nat!re. Thein)ol)ement or participation he and hico$acc!ed had in the m!''lin' of the'ood #a conrmed "& their lac( of proper and reaona"le !tication forthe fact that the& had "een fo!nd inidethe car'o tr!c(, eated in front, #hen it

#a intercepted "& thea!thoritie. ;epite hi protetation, it io")io! that petitioner #a a#are of thetran'e nat!re of the tranaction, andthat he #a #illin' to do hi part inf!rtherance thereof. The e)idencepreented "& the proec!tioneta"lihed hi #or( of '!ardin' andecortin' the contra"and to facilitate ittranportation from the -ort rea toala"on, an act p!niha"le !nderSection 3


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n aement or li6!idation "&

the +oC attain nalit& andconcl!i)ene one &ear from the date of the nal pa&ment of d!tie e%cept #hen

a4 there #a fra!dE"4 there i a pendin'

protet orc4 the li6!idation of

import entr& #amerel& tentati)e.

None of the fore'oin' e%ceptioni preent in thi cae. There #a nofra!d a petitioner claimed and #apre!med4 to "e in 'ood faith.Repondent doe not dip!te thi.

oreo)er, record ho# that petitionerpaid thoe d!tie #itho!t protet !in'it TCC. =inall&, the li6!idation #a nota tentati)e one a the aement hadlon' "ecome nal and inconteta"le.Cone6!entl&, p!r!ant to =a*es?J1A and"eca!e of the cancellation of the TCC,repondent had the ri'ht to le acollection cae.

Section 1@0J of the TCC-

pro)ide Section 1@0J. Lia*ilit' of Importer for Duties. > Unle relie)ed "&la# or re'!lation,the i*iit0 /or uties,t*4es, /ees *n oter+*r5es *tt*+in5 oni)port*tion+onstitutes * person*et ue /ro) tei)porter to te5overn)ent #hich can

"e dichar'ed onl& "&pa&ment in f!ll of alld!tie, ta%e, fee andother char'e le'all&accr!in'. t alocontit!te a ien uponte *rti+es i)porte1i+ )*0 een/or+e 1ie su+*rti+es *re in te+usto0 or sue+t tote +ontro o/ te5overn)ent. emphai

!pplied4

Under thi pro)iion, import d!tiecontit!te a peronal de"t of theimporter that m!t "e paid in f!ll. Theimporter> lia"ilit& therefore contit!tea lien on the article #hich the

'o)ernment ma& chooe to enforce#hile the imported article are either init c!tod& or !nder it control.

:hen repondent releaedpetitionerI 'ood, it repondent>4 lieno)er the imported 'ood #ae%tin'!ihed. Cone6!entl&, repondentco!ld onl& enforce the pa&ment of petitionerI import d!tie in f!ll "& lin'a cae for collection a'aint petitioner.?J@A

Repondent led it complaint forcollection on pril 3, @00@. The'o)ernin' la# at that time #aR?J3A 11@5 or the old CT Ma#. Section 7thereof tated

Section 7.

O!ridiction. The Co!rt of Ta% ppeal halle%ercie e%cl!i)eappellate !ridiction tore)ie# "& appeal, aherein pro)ided Q

14 ;eciionof the Commiioner of nternal Re)en!e in caein)ol)in' dip!tedaement, ref!nd of internal re)en!e ta%e,fee or other char'e,penaltie impoed inrelation thereto, or othermatter ariin' !nder theNational nternal

Re)en!e Code or otherla# or part of la#adminitered "& the+!rea! of nternalRe)en!eE

@4 'e+isions o/ te Co))issionero/ Custo)s in +*sesinvovin5 i*iit0 /or+usto)s uties, /eesor oter )one0+*r5esG seiure,

etention or ree*se o/ propert0

http://sc.judiciary.gov.ph/jurisprudence/2008/march2008/161953.htm#_ftn41http://sc.judiciary.gov.ph/jurisprudence/2008/march2008/161953.htm#_ftn42http://sc.judiciary.gov.ph/jurisprudence/2008/march2008/161953.htm#_ftn43http://sc.judiciary.gov.ph/jurisprudence/2008/march2008/161953.htm#_ftn41http://sc.judiciary.gov.ph/jurisprudence/2008/march2008/161953.htm#_ftn42http://sc.judiciary.gov.ph/jurisprudence/2008/march2008/161953.htm#_ftn43


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*;e+teE 7nes *n/or/eitures or oterpen*ties i)pose inre*tion teretoG oroter )*tters *risin5uner Custo)s L*1 or

oter *1s or p*rt o/ *1 *)inistere 0te Bure*u o/ Custo)sE and

34 ;eciion of the pro)incial or cit&+oard of ementppeal in caein)ol)in' the aementand ta%ation of realpropert& or other matterariin' !nder the

ement Ma#,incl!din' r!le andre'!lation relati)ethereto.?JJA emphai!pplied4

nam!ch a the preent cae did

not in)ol)e a deciion of theCommiioner of C!tom in an& of theintance en!merated in Section 7@4 of R 11@5, the CT had no !ridictiono)er the !"ect matter. t #a the RTCthat had !ridiction !nder Section 19


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)an #a done on the ni'ht of O!l& @7,

@00J. The act of a''in' do#n the

)ehicle i not amon' thoe procri"ed

"& Sec. @@03 of the Tari and C!tom

Code. ere a''in' do#n of the

container )an i not p!niha"le !nder

the aid la#.

:e r!led in 2eople v. Gan-uso

n acc!ed ha in hi fa)or the

pre!mption of innocence #hich

the +ill of Ri'ht '!arantee.

Unle hi '!ilt i ho#n "e&ond

reaona"le do!"t, he m!t "e

ac6!itted. Thi reaona"le do!"ttandard i demanded "& the d!e

proce cla!e of the Contit!tion

#hich protect the acc!ed from

con)iction e%cept !pon proof

"e&ond reaona"le do!"t of

e)er& fact necear& to contit!te

the crime #ith #hich he i

char'ed. The "!rden of proof i

on the proec!tion, and !nle it

dichar'e that "!rden the

acc!ed need not e)en oer

e)idence in hi "ehalf, and he#o!ld "e entitled to an ac6!ittal.

-roof "e&ond reaona"le do!"t

doe not, of co!re, mean !ch

de'ree of proof a, e%cl!din' the

poi"ilit& of error, prod!ce

a"ol!te certaint&. oral certaint&

onl& i re6!ired, or that de'ree of

proof #hich prod!ce con)iction

in an !npre!diced mind. The

concience m!t "e atied that

the acc!ed i reponi"le for the

oene char'ed.@1

:ell$entrenched in !ripr!dence i the

r!le that the con)iction of the acc!ed

m!t ret, not on the #ea(ne of the

defene, "!t on the tren'th of the

proec!tion. The "!rden i on the

proec!tion to pro)e '!ilt "e&ond

reaona"le do!"t, not on the acc!ed to

pro)e hi innocence.@@ n thi cae, the

proec!tion failed to ho# that

petitioner committed the act

prohi"ited "& Sec. @@03 of the Tari and

C!tom Code. There i no !ch

e)idence, tetimonial or other#ie, that

identie petitioner a reponi"le for

the alle'ed ille'al earch. ence,ac6!ittal i in order.

re'ard the econd i!e, there i no

conict "et#een the afore6!oted

pro)iion of the Tari and C!tom

Code and R

tarrif cases philippines

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