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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Aug 12, 2004 criminal law smuggling tariff and customs code presumption of guilt possession tax evasion

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.