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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PAL Aviation Fuel Tax Exemption: Supreme Court Clarifies Importation Rules
Supreme Court affirms PAL's refund for Jet A-1 fuel import taxes, interpreting PD 1590's tax exemption conditions.
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 Vessel Forfeiture THE Impact OF Charter Agreements ON Illegal Importation IN THE Philippines
Res Judicata and Forum Shopping: Reassessing Importation Bans
Explore how the Supreme Court clarified prescription for cyber libel and the doctrinal weight of unsigned resolutions in Philippine law.
Res Judicata and Forum Shopping: When Prior Rulings Do Not Bar a Contempt Case
The Supreme Court clarifies the limits of res judicata and forum shopping in a case involving used motor vehicle importations.
Taxation and Freeport Zones: The Limits of Executive Power in Revenue Regulation
The Supreme Court strikes down a revenue regulation imposing VAT and excise tax on freeport zone importations, affirming that tax exemptions cannot be revoked by executive issuance.
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.
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.
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.
Probable Cause VS Parallel Importation Navigating Prosecutorial Discretion IN Pharmaceutical Cases
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.
Full Customs Duty Payment Bars Forfeiture Despite Procedural Lapses
Supreme Court rules that full payment of customs duties and taxes terminates importation, preventing forfeiture despite procedural irregularities in shipment transfer.
Unfair Competition VS Parallel Importation Balancing Intellectual Property Rights AND Free Trade
Jurisdictional Boundaries: Appealing Customs Decisions and Exhausting Administrative Remedies in Importation D
Philippine Supreme Court ruling on why importers must appeal customs abandonment decisions to the Commissioner and CTA, not RTC.
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.
Ignorance Is No Defense: Death Penalty and Drug Importation in the Philippines
The Supreme Court affirms the death penalty for a woman caught importing shabu, ruling that ignorance of the drugs' presence is not a valid defense.