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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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.
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 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.
When the Bureau of Customs Loses Seized Goods: Liability and Tax Duties in AGFHA v. CTA
The Supreme Court held the Bureau of Customs liable for a lost shipment but allowed duties and taxes to be deducted from the amount it must pay the owner.
Balancing Property Rights and Law Enforcement: The Release of Seized Goods in Intellectual Property Cases
Philippine Supreme Court ruling on the release of seized goods in IP cases, balancing property rights and law enforcement.
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.