CTA Case No. 281 (Decision)

� v r$Ut$ - x-- - - - - ~ ~.- - ' - ~ ~x D ClS ION Th1 ia a p titJ.c to revl w the dO i sion on s i ...n 1 of 0 s in Seiz r ld ntificatiot o. 1367, f i ... ci ion of t of C t for � ort of ;an11 , h fo fe1t Ul'e of fort1 -s v n (47) pi cell n ous rt c con ui n �ng ... violati on of C n.. tr l nJc. Circ in t:el tion to "ection 1363 ( ) of t , v n.:i.Gt:r ive Co de. It ppeo.x:s t oner Fil a I 1.. Lor n- %ana , n odvic of r phy 1 i r � nt to I on ong som ti in .. n nry, 1954 or ll 6llOrt v c tion. n f ru � l.9 , on J:d the � � nd � ebro 9 ht it t t er, as � ceo an d 99 ge � t foll .ng erti st t � ool s � 34 ca e . 98 }II w�

c u. 281 /I 0

� 26l - 3- of t e f hilippincs wa in vfol; i n of n 1: l ank Circul ar t.o. 4!:> , in x l a ion to etton 1 3 ( ) of the �novisod dcinistr tiv .. ceti n n! e h ond in f v r th OV nt. Pct iti er th to the Co sion r of Cu to~ , who 8 in his c:i s1 nn an d tGd 19~. Henc , ~h 1r s nt for t Is � t e !oll ing i su s ( ) th r or ot 1 .. portetio . i n on involve the s lo or ign neth r or not s id. orta o . xchan t nd ( .) it r d C ntr 1 n t .ire - is a ject t o lar o. __n rcl tion t ion ... 3 1 ) o eviaed t!v Coa .� ( n �orm c i on i t h t fi st is u , aint in . ti t h oood J � p~"id o:t� or p !d for i h 11 th blec� rk �� r, p tition t xe !08 no sale or 1 exc n tr naaet1on3. In o t of t<: tioner t stifi d .. o the o rc of th eh� ata ed that th t0 for aafeke 1ng in 1 to ev rino Valenc a of 0. .. s., �� h.... th y were t oget r in t he it eG I �hich 1 thdrew fr t e l tt r n er d o ; no- ther au of . oo w borrowed fro � nd l' � 1_00

- .r ... � 281 - d 1 of York c ty, U. , . A. nd , 1 tly, her c iv d fro the 0 her brot r in Hen 1 1 , 11 , of . 11 i. 11 th refor , rt h 1'! d v 11- able 1, incl ding th u h r c v d fr t c ntr 1 nk of t ilippines. it r erd to t h thot c 1'0 tr. an � v rino le ci lch p tition ied to as b 1 to r n of th of o t in d f r .r th r, in ch ia no vide .c t th co � to c- c t t t . t ony a tr eon id rin t on of out of the did t inv lv t 1 of � i th t to i c p titio r 0 of df r. �d , it n ~ t � un t r as c dito a ki d ( rt. 1 , Cj 11 � i . � ' in r � It t r1 t f'l 0 li a 1 ich uld nee s rily involv h l of xeh � rd t nt ~f iv n by th tr 1 n to r- so al expenses b in no evidence th t h nt t a o nt f r su pu oae , we con t th e �a n ir ent an could not ve n to of th rch ndi � in qu ten . T.1 ~o 1 th r for ... ' 10t jo~

o. 281 to ... 1 "' 0 - n that p t1ti r 1 d only e chang o t ic s could p rch :rc n di � (t unct r , � t 1 1 ort nt t not t exe or n t tt in u nt on cost o l to po nt out it p rtic 1 rity nn ic n tion th r o d y c to ut 1t of 5 , 41 � ( t. t r for cc ctn t h r of, con t 1 t el h n in ai y X P� 2 , c r c� � )zt th t p t "tion r, h o/F b � irr.port d .rc it ot 1 ( 2,7 7. 2) n h bl f ds hie di not n- volve for 1 n tr ns ction e o t d only to ( r iG id ntly rch ndi 1n u con tr ir. d t old th t t 1 ort ti h in, t l t to th xt nt of t id iff r nc of inv lv t e al f fo i n �c n ich t p ti ion r ,t XC r ir d y C nt l nk Circ �� 1 proc d tc t co d i r:u , 1 . � , r or not t he i ort t on h r in 1 ubj ct t r it r 10 2 I~ �

.. Sect on 13 3 (f) o tl vi d Admin str.. tiv Cod � This Court � conoi�tently ld in ver 1 ca t .... 1 ~n of t 11ppir , Wld r 1 ifi- . ublic Act t ?. o , n po port t t do not involv tl l e fori n xch n ' r o. 4~ is null ono void 1 0 ar � .it ov 0 fo 1e 0 exc ng ia r quir quir d (L rio v. Co ission t� , C. T. � c � � oril 955c p cual v . vid, c. r.l\. c o. , s ' 19~ ; n v . Co r, C. T. � � 1? j l 6� uyong i n ' � i"" ion � 219. ctob r 31 , 1956� J c ' Co 1o r , c. I � � 1 4, ctob 1 1 n � � T. . c � 2.3:.>, 19:J }. 0 1 0 tion i.nv lvc t li 1 r C ntr 1 nl b t1 Cir ul � l , r r 1 td s . ., 10 3 � J

� 281 -7- � lyin eh v t v� rd the pplie il y of tr l _rc;ul r o. 5 to ! rt tiona inv v ng der se d ci ul r rson 9 ods fz-o ny � � � � or ign exch ge le ro i or i 1 i �� � requi d p v o a cense � � � � oriz such 1 ort.� xcepticn t e 1 id ci cul x exclud s f aaid re lr n - / J O~

Cl re - � � � ~ � ~ � 2l ... ; ind th t t i rt.tion of p titi n r i b yond th b n fit of the orernent1on. e.c tion) f ir t, th ti n xc d on thous nd 0( ' �nd cond , con 1 rin t r f it ia r on bly f ir to conclud t �t r not n... t ndod 1 l for rr-onal use. t r, ~ gx e I ina rou ht or co rei 1 urpo s, c n id ring th t ti 1 ner rn rely in va u th t t int n s gift for h r tiv , fr~ d nd c loy s i t F. L. Lor n n on , Inc. It foll th r foro t t i ort tion to t xtant t it involv f xc .. n is ub- j t to lie nsing und r i C n 1 n Circ 1 r o. 4 .. n th t in t i ca , titi r pur- lt ch d rch ndi in on ong ith al , 41~. 64 ( 2 , 7 7 . 2) nd t t 2, 1, . 00~ I of t pure G d pric th ze f did not in ol t anl 0 fori n �b 0 , tl port! n t 0 ' f ich fj 1 ort d int o nting to 3 , 415. 64 ( 1,7 7. 2) w~ ... 0 c1 witho\.at li- cenn fr thv C ntr 1 ni of t. 111 pin and ia t her fore , r.u jcct to forf tur in f v th 1.05 Joq

-- p lie of th i lip. in , fo 1olaticn of c ' t1 1 n Ci 5 , in r 1 on te (f) of th 1.1 t tiv o � tit.len r h vin bo��d i uro of � 0 th r 1 of rch n i~ n ina h r ult of th e �1 ur~ nroc , th port . of d b r.cl ubj c t f rf it rc ould b w 1 4l . 64/ ,4lU. o 5 ,3S2. 6 or D' Vl n , th d c ion r. eal in S !2. I n... �� 1...67 it:! odifi a in t n of th h bon � fil d by tition r orary ch is � t , ct � 0 3 . ... 1. th to t l ie f t h by o r 0 co t tv p t t1 . x. nil , 11 ' tuch , 1 7. 1 06 J !J