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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Probable Cause Required Before Customs Seizure: Commissioner of Customs v. Singson
Philippine Supreme Court rules customs forfeiture requires probable cause first, not mere suspicion or certification.
Probable Cause in Customs Forfeiture: Commissioner of Customs v. Singson
The Supreme Court clarifies that customs forfeiture requires probable cause first, not mere suspicion or unverified certifications.
Forum Shopping Requisites and Exceptions in Tax Litigation: Commissioner of Customs v. Pilipinas Shell
The Supreme Court clarifies the three elements of forum shopping and when filing separate cases in different courts is allowed.
When Customs Seizure Needs a Warrant: Lessons from Commissioner of Customs v. New Frontier Sugar
The Supreme Court clarifies that even "automatic seizure" of imported goods requires a warrant and due process under the Tariff and Customs Code.
Finality of Tax Assessments: Why Collection Efforts Don't Reopen Tax Disputes
When do collection letters and lawsuits reopen settled tax assessments? The Supreme Court clarifies in Pilipinas Shell v. Commissioner of Customs.
Importation Rules on Abandonment and Duty Assessment in Customs Law
Chevron v. Commissioner of Customs clarifies when imported goods are deemed abandoned and how customs duties are assessed under the TCC.