Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Upholding Ethical Standards in Court Liability for Discourtesy, Negligence, and Premature Judgments
A Supreme Court ruling on judicial misconduct in issuing TROs over customs seizure cases, reinforcing ethical standards for judges.
Defining the Boundaries of a Common Carrier When Transportation Duties Imply Extraordinary Diligence
A customs broker who transports goods as part of its business is a common carrier bound by extraordinary diligence under Philippine law.
When Is a Customs Broker a Common Carrier? The Transorient Container Case
A customs broker who transports goods as part of its business is a common carrier bound by extraordinary diligence under Philippine law.
Burden of Proof in Customs Forfeiture Cases: The Requirement of Actual Fraud
Philippine Supreme Court clarifies that customs forfeiture requires proof of actual fraud, not mere negligence or honest mistake.
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Jurisdictional Boundaries: Appealing Customs Decisions and Exhausting Administrative Remedies in Importation D
Philippine Supreme Court ruling on why importers must appeal customs abandonment decisions to the Commissioner and CTA, not RTC.
Customs Jurisdiction in the Philippines: Why Courts Cannot Interfere with Seizure and Forfeiture
Philippine courts cannot interfere with Bureau of Customs seizure and forfeiture proceedings. Learn the rules from a Supreme Court ruling.
Surety Bonds and Customs Liabilities in the Philippines: Understanding Importer Obligations
Philippine Supreme Court ruling on surety bonds, customs duties, and importer liability when re-export obligations are breached.
Customs Forfeiture in the Philippines: Illegal Removal of Goods and the Buyer Beware Rule
When goods are illegally removed from customs custody, forfeiture can reach any buyer, even one claiming good faith. Learn the rules.