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.
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.
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.