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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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.
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.
Government Liability for Lost Goods: Waivers of State Immunity in Philippine Customs Law
When can the Bureau of Customs be held liable for seized goods that disappear while in its custody? The Supreme Court explains the limits of state immunity.
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.
Declare or Beware: Understanding Smuggling Under Philippine Customs Law
A flight attendant concealed 20.1 kg of gold jewelry and failed to declare it. The Supreme Court explains when non-declaration becomes smuggling.