Republic Ef the Philippines Court of Tax Appeals Menila Philippines International | Surety Co., Inc. vs. EO Commissioner of Customs

DECISION

This is an appeal fiom the decision ef respond- ent dated December 14, 1959, in Manila Seizure Iden~ tification Nes. 2797, 2611, 2819, 2883 and 2889, the dispositive pertion ef which reads as follows!

WHEREFORE, by authority ef Section

of the Revised Administrative Cede

: relation to Section 3702 ef the Tariff and Customs Code ef the Philippines, the Ara International Surety Co., Nos. 281, 284, 283, 297 and 299, #11 series of 1955 which have heen filed for the release of the articles, respectively, covered by Manila Sei- gure Identification Nos. 2797, 2811 2819, 2883 and 2899 are hereby confis- cated; and the cforgssid” Je SALVA, as well as the aforesaid gurety are here- by ordered te pay, > in cash, the soaanekh ve amounts of & WUNDRED EIGHTY SIX (#886,00) PESOS, THREG THOUS (ND SEVEN MUNDRED BIGHTY FIVE * (93, paige ad: PESOS, FOUR THOUS AND ONE HUN.

Twn THOUSAND $#VEN MUNDRED SEVENTY

Ng (93,779.00) PESOS, Philippine cur- eer: ‘3 ) aay sm of Customs within thi 30 ys from receipt ef a copy of this docisiee in accerdance with the terms ef the said bends. (See pp. 41-44, Customs records. )

The parties egreed te submit the case for decision on the besie ef the pleadings and the recerds ef the case submitted by the Bureau of Customs.

- 59 m@:

oF DECIS TOM « ;

C.T.Ae CASE MO. 734 2? -« The records show that sometime in 1955, J. D. Salva imported from abroad various srticles, consisting ef five shipments, which were all covered by the corres- ponding bills of lading and commercial inveices. Mow- ever, the importer failed te present the required con- sular invoices and Central Bank release certificetes. Aecordingly, the said articles were ordered seized, and after due hearing, they were declared forfeited for vielation of Central Rank Circulars Nes. 44 and 45, in relation te Section 1363(f) ef the Administrative Code (now Section 2530(f) of the Tariff and Customs Cede ).

Only the surety, petitioner herein, has appeale- ed te this Court from the decision of the Commissioner of Customs. In thie aoveal, petitioner alleges two grounds in support ef its petition for reversal ef the decision of respondent, namely, (1) that Circulars Nes. 44 and 45 ef the Central Penk are null and veid, the same having been issued without eppreval by the. President, and (2) that said circulars are not appli- cable to impertations not invelving dollar remittances. (Peges l-2, Memorandum for Petitioner. )

ue regards the validity ef Circulars Nos. 44 and 48, it is enough to state that the validity thereof hes been sustained in several cases decided by the Migh- est Court. (See Com. ef Customs v. Nepomucene, G Re No. Lo11126, March, 1962, and cases cited therein. ) With respect te the applicability ef said circulars te impertations allegedly not involving any dollar remit- tance it is now well settled that goods imported from r 60

Ce

DECISION .

C.T.A. CASE NO. 734 3 abroad, even if they de not involve any dellar remit- tance, are subject to forfeiture if not covered by re- lease certificates issued by the Central *ank pursuant to said circulars. (Pascual v. Commissioner ef Cus- toms, G R. No. L-10979, June 30, 1959; Com. v. Leu- terio, G R. Wo. L-9142, Oct. 17, 1959; Com. v. Pascual, G. R. Mo. L-9836, Nov. 18, 1959; Com. v. Serree In- vestment, &. R. No. Lol14279, Now. 29, 1960. )

Finding no error in the decision appealed from, the same is hereby affirmed, with costs against peti- tioner.

Agadciate Judge

WE CONCUR!

MAR TANO

Presiding Juice