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.
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.
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 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.
The Limits of Mandamus in Enforcing Disputed Informer's Rewards
When can a court compel payment of an informer's reward? The Supreme Court clarifies that mandamus only lies for clear, undisputed rights.
When Is Rice Smuggling SC Clarifies Forfeiture Rules FOR Vessels AND Cargoes
Supreme Court clarifies when rice shipments and vessels may be forfeited for smuggling, requiring probable cause and lawful importation proof.
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.
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.
Importation vs Transshipment: When Seized Goods Cannot Be Released Under Bond
Philippine Supreme Court clarifies when transshipment claims fail and seized goods cannot be released under bond due to fraud.
Police Power vs Customs Authority: The Limits of Search and Seizure in the Philippines
When can police search cargo without customs authority? The Supreme Court clarifies the limits in Boac v. People.
Demurrer to Evidence: Insufficient Proof in Customs and Anti-Graft Cases Leads to Dismissal
When prosecution evidence fails to establish a prima facie case, a demurrer to evidence may lead to dismissal. The Supreme Court explains.
Freeport vs Customs Territory: Navigating Importation Laws in Philippine Economic Zones
Supreme Court ruling on EO 156 clarifies that importation bans in customs territory do not automatically apply inside the Subic Bay Freeport.
Customs Jurisdiction Prevails Challenging Seizure AND Forfeiture Powers OF THE Bureau OF Customs
Landmark ruling clarifies that RTCs cannot interfere with Bureau of Customs seizure and forfeiture proceedings, even if the warrant appears defective.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
Smuggling and the Presumption of Guilt: Possession and Tax Obligations in Philippine Law
When does possession of untaxed goods create a presumption of smuggling under Philippine law? The Supreme Court explains in Rieta v. People.
Sheriffs Authority and Limits in Carrying Firearms During Writ Enforcement
Supreme Court ruling on sheriffs' duties, custody of seized goods, and limits of authority in enforcing search warrants.
Proving Smuggling Without the Seized Goods: Witness Testimony as Corpus Delicti
The Supreme Court rules that smuggling can be proven by credible witness testimony alone, even without presenting the seized contraband in court.
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.
Tax Exemption Boundaries: PAGCOR Privileges and the Perils of Misrepresentation
Supreme Court clarifies that PAGCOR's tax exemption on importations does not automatically extend to concessionaires, and warns against fraudulent claims.
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.