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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Import Restrictions and Preliminary Injunctions: Lessons from Alcala v. Carpio
The Supreme Court clarifies when courts may issue preliminary injunctions against customs seizures of rice imports lacking NFA permits.
Customs Brokers vs Declarant: Who Signs Import and Export Declarations in the Philippines
The Supreme Court clarifies that under RA 10863, importers and exporters may sign goods declarations without a customs broker.
When a New Law Quietly Replaces an Old One: The Customs Brokers Case
The Supreme Court explains implied repeal and equal protection in upholding the Customs Modernization Act's changes to customs broker exclusivity.
Corporate Officers Cannot Hide Behind Corporate Veil in Customs Fraud Cases
Supreme Court ruling on corporate officer liability for customs fraud through misdeclaration and undervaluation of imported goods.
Corporate Officers Held Liable for Customs Fraud Piercing the Corporate Veil
Learn how Philippine courts pierce the corporate veil to hold officers liable for customs fraud, and what this means for corporate governance.
Corporate Officers Criminally Liable for Customs Fraud: Fernandez v. People
Corporate officers cannot hide behind a corporation to escape criminal liability for customs fraud, the Supreme Court ruled in Fernandez v. People.
Customs Jurisdiction and Forum Shopping in Importation Disputes
Supreme Court clarifies CTA jurisdiction over customs seizure cases and when forum shopping does not apply in importation disputes.
Understanding Probable Cause: Judicial vs Executive Determinations in Customs Violations
The Supreme Court clarifies the difference between executive and judicial probable cause in customs cases, and when courts may overturn prosecutors' findings.
Navigating Excise Tax Refunds: The Two-Year Prescriptive Period in the Philippines
Understand the two-year prescriptive period for excise tax refunds in the Philippines and how the Supreme Court applies procedural rules in customs assessments.
Customs Brokers and Cargo Damage Claims: Liability, Insurance, and Subrogation
The Supreme Court clarifies when customs brokers are liable for damaged cargo and why insurers must present the insurance policy to claim subrogation.
BOC Hold-Order Does Not Excuse Consignee From Paying Arrastre Storage Fees
Supreme Court rules a Bureau of Customs Hold-Order does not transfer liability for storage fees from the consignee to the BOC.
Contractual Obligations Prevail: Storage Fees Due Despite Customs Hold Order
Supreme Court clarifies that a Bureau of Customs hold order does not relieve a consignee from paying arrastre storage fees under its contract.
Corporate Rehabilitation Tax Waiver: CTA Has Exclusive Jurisdiction Over Customs Duty Disputes
The Supreme Court clarifies that tax and customs duty disputes during corporate rehabilitation belong exclusively to the Court of Tax Appeals, not regular courts.
Customs Law: Abandonment of Goods Requires Due Notice Despite Importer's Delay
Supreme Court rules that ipso facto abandonment of imported goods under the Tariff and Customs Code requires due notice, absent fraud.
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.
Probable Cause and Customs Seizure: Protecting Due Process in Forfeiture Cases
The Supreme Court clarifies that probable cause must precede customs seizure and forfeiture, protecting claimants from arbitrary government action.
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.
Customs Authority Prevails Jurisdiction Over Goods IN THE Subic Freeport Zone
Supreme Court affirms Bureau of Customs' exclusive jurisdiction over seizure cases in the Subic Freeport Zone.
Customs Broker Accreditation Struck Down: Redundant Licensing Under the Customs Brokers Act
Supreme Court nullifies BOC accreditation requirement for customs brokers, affirming PRC's exclusive regulatory power under RA 9280.
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.
Dismissal Based on Insufficient Evidence: Navigating Customs Law and Due Process
A look at how the Supreme Court upheld a customs case dismissal due to the prosecution's failure to present evidence properly.
Common Carriers vs Arrastre Operators: Who Bears Liability for Cargo Damage?
Philippine Supreme Court clarifies when a common carrier's custody of cargo ends and an arrastre operator's begins, and when customs brokers become common carriers.
Regulated vs. Prohibited Goods: The Limits of Agency Discretion in Customs Seizures
Philippine Supreme Court ruling on when customs authorities may hold seized goods and the distinction between regulated and prohibited imports.