CTA Case No. 2616 (Decision)

lH�.��� I tC OF 1 H CU �I r ' 1 . X \I P ,; ��..8 QUE-601'; Cl1Y . ' P titionert - ersus "" . --- ~ --. -..---- D C I L I C '& tnis is a petition for the revie" o th e 1 sion of he ""o.ll1L1i�ss1oner of L;Ustoms in Gust m in th:: t of t:L, Colle tor oi ustcms which orC'1eroo thG imposition o~ ~ lc , ooc . co administ ntive ~in or1. the m"' ..if~ste laJ.l Hall cigar ~tes in Viol tion of 10 ~ 5 in� elati to . o ! ion 2 ""'21 the '~h undispute facts or this case are . , iort of Manila on ~ b uary 19 , 1971 from ongkong . It ..sa ere vaa.r hed y t he combined element;:) of tl e l,ater Yatrol and .l�i rs-t i'lnt Inspection 1JiVisicnI . of th<;.' 1. reau o � Cu.5toms .. Th se ch yiel1 d � t ..r nty (2J ) c ses of unmnnif sted blu seal r all l~all cigarettes con t aining fifty ( 5 ) e~ ton

- C B" :1 � 616 each , which wer found in the linen ~om f tn Vt1Ssel . On the a:me a.y , t e t er of the ve 1 a~ r.equi ed to e:Kt""Jlain n wr1 tinf" and s 0\'1 oau e wh no admi nistra tivl:.l fine in t.ba amount of' � lo , OOD . o ' shovJ.o bo imposed on the v . s a. . Hr � ..... . .. . Stengaa �, maste r of the essel , submitted a w? t t ..n e~:~lal"tation 'Wbich t-Jas , however, ow1. u.nsf'lti f a ctory by the Collector Q -f' ustoms . l!onsequ -ntly, on J.! brua y ;~lt , 1971 , administrative rocee in No . � 5 5/7l C'ustorns Case No . 73�139....A} wa s instit't.lted a.ninst the �eo$el ,. � n a JOint �- hear:lng dth ~�he seizur C"'se on the u.nmanif ted cargo ( URtoms Cuse Ifo . 73- 139 L1. r . t o . l2W) , a w .t n .ss f or pQtit _oner n.nd who 1;.:; also tha ._> -.;t Capt f� :J.n of "ompauia. �eneral r Labacos rle �ili inns , lo .. al shin a ent of the said vessel. ,. testified in aef -ns of the ve scl to th e1' ect tha.t the twenty (20 ) eases or � all l11al1 cigar� .,.ttes a.r .or tt e co .su.mpti n �cr;-� t he ~:rew an ar no � su 'P . sec, to b~ landed; th t they were fo1m in the linen :rtoom of t ne vessel wh� cb .1as 'tore ooms -w re beil� pointed at the tim th ves vel ha n j,ust und r rone 'l,--epairs an e Vices in liongk:on � �

.' "" 3 - 0n rl ptember 24, 19?3 , "'t r- the. hea.ringt �th Cc ll!9eto of us to s " a eci~ en im _osing a fine ot . o, ooo . 0 on. the HS 'fM. _l I T HA'FAifJK0 to be cell ct d o he loe~l p g � t . ::.'Ubs u.ently , . tb � Com n1 ssion l" of Custom , unon: a")peal of he case t his :'ice , affi_ ,.o 1!! ~ the deei sion o the olleetor,. vhe:reup n a .. etition or � v1 w""' . f:tl � bzt etit1one:r v.ri trh this ..ourt se king t .he t"-eV1ew of the dee1s o ~ of � th C 1~ ionor O- u toms . The issue to 0 resolved her �in is: whe r liable .~. or 1ol -;ti .n Qf etio 1 v5, 1n elrtir�n � t.c r.eet on 2521 2J3 ( .) o:f the 'l~arii'i' un o Cu:;to s Code , :for carrying unt - ed Pall 1 ~i ar _ttes which 't re t mani� fosteo. o li ted in any of th . hi . ' s documents . It i s noted that th iss e in tili is th& question of wheth0 the a -nistrat ~fine of 10, 0 �.oo should be i osed on the ve sel in u~=. stion , 1 ~ily linke ith th... i u in iss one of .~usto, s , ./.r 't ,;ase ~ o .� 2617 ecidee adversely gainst. ame tit i ner ia our deeis!on a t �p 11 22 1017, Which .affirmed the forfeiture af ~ ~ msni tasted ear.-o . It st. e me.tion oo tbat th etenses aised by the pettt ~net" in th f recit .. c~ e are identical t thos ser te in tn t19 8 .Jl

nr:xa sioo "" '' "' � T , � � J,h t!; NO . � 616 -aviate r ~ 11! ~h<?. r nn1ngs ...."..ld pl'onouneements the � n by this nOUTt , th p-:rtinent portions of � ich sta s , Q r e q ot t l ng th as ollo P t.,~, tiona contends tha.t the '!G 'r!!. �!I � !, :u;nc:� n did not viol, te aid provision of the T rif vusto s Code . It conten that the ) 11 ::.~11 ci.g... etteo 'W ~re or ~ l cons:mzrnti"'n of the ship 1 s _ :rew; that the . ' er w h~-"1d in .f'1 t ennP e 9 C&rt n which was o. part of , d 1n ddi tion to , th 20 us:es .i all Fall cigarettes; and thr.1t the said cig- - tt s vtere n G � i tende - to - " schar ed t th �ort -P �B-l'lila a n the off1c:ere anr:: cr ~w were not foolish to mug.;,:le th cargo o ~ i gar ttes ut the J.d <-la ort � o d , that it ill b subject to nsp tion by the Cust ms autt.orities , and t at con idering tne bi bUlk of sai c~rgo , i 'l"ua.r e~oa :y h~ s e ; .t to .oti... d th ~ss~~ to i~el -e a tne the ei l ar~ c t t es i n' thE~ ves sel t store l.ist, hieh was clai er"'_ t b 1 due to excusable ov ~:rsig t ; r. es ot su j _ � th ves : el to pun shm nt, �P :titi n ~ , owe or, did no" claim th� t the U,I').Tnanif tc"' cigar . t.~.es w:e e place ~ n the p S"" nger b g_g rna, if st r i:t he or ~W ' oecl ru i on . ""n the oth -o1' han(~ , -r - ~P tlent ,o tends th t B d.: t ion l(V' 5 o the Ta.ri �r anc C s ..o Cod e re-.. :L. es ry e el t hrt e ... d whip omplbte an.ifest o"'""' 1 her nc .list of a.ll provisions fo its se ,. .,_ ~ -th :! lul"'e to l1st s id Pall all 1garett e will ,::i vt� 1 ~ :1.ts .,. or... feitu e under t:�cticn 1 00 5, in relation to ~ect:to 253- Jg) ;� t h r. � art�� f and ~ustom ..od � Tna p �rtin{�nt pr vi.sir "'l of dection l "' ry , :;21 nd 253 -{ J o.!' th Tari an s ; o applicabl :in tb1 cuc:e :rc uotcd t.~- s r llows: cargo . 11 of �he c _,.g,., i te'"d to bf" lanc"~ e "t t:-ort in the : hi11p �~ j.n s must Of'] de - crib r 1n sepa nt4 manifests for each port

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t:CI � C�� , ASE !0 ._ 616 ... 6 .. �2. i oi nt o ce anii � ent a d dato o '�� 3. Health an . eusto , t th~ last airpo t � ~ d- i el 4. Itin:rar of aicra t :t.n� inf o ati n as to airport o~ ri~in ad ep rtu e a� ; 5. :~ar an�� nation lity ere\� me1:1be. ; 6 . List o p n� 1o ality , pl ace e c! embar an .e-stin tio , � n'i n Je:r a s; ~,ag� ?. Car o man"'.�~st togGrtlle;r with � o ~ion � to ~ e$ f con 1g e � s , thr::i r nu ~1o ali t 1c anc1 th.., r <1dr esse , nam e s an mar of c e , natur o .l 't"'Ods, dentinr:;tion, �roes \voir~ht and vall. e; 8.. 6 tore list . b . 'he g ne:al de 1 ation sh 11 e ~ i~ten in nglish and certified to an~ ~ ly si�~nt-d by h'~ p lo t in c �"imlanf. o cpcrato o~ hiG aircraft or the authoriz c .t . If th~ airCl"'>i't docs not e ar - cargo, ssar rs ox- ili'.migr nts , su�h fa ts mu �t be hovn in th ma:: fest . C4r~ m nife � sn ~1 in n '� e d or a1 e ed :.:. "te:r rcra t , excent by means � o- roncndment by the pilot in c~.nnu.m�l or aut 1orized nt hereof , und .r oath, .J.n ~. t ... ched to :.he riginal m�,mifest: ; rovld~ , bQlt~lYAt 7 fhat af er tn~ inVOiC~ afl ~/0~ PntTy 0 Ver- ing nn i,.portat ion have A~c;n receive and rec rde 1.. the o �fice o :: th{:~ pr ais .r , o amena.ment shall b~ <:..llowcd , �~xc ~~. t when � �<; is obVi s nat~ a .le!" �.e ~l rro 0 . any oth, c'iscrer�f.)ncy 1a.s been conuuittcd i th �ut any e-.ratl.G.Ul~nt 1 te t i.n th pr pr tion of t h(l ma.YJ.i e st, u1scov .ry -r 'hi h could n t h v . been ma. e, until af't' r exanrl nation o f tho impor tation has co, 1 te'l �. 5-0 1

D..~CIUIO~ - � G.,. .. A.'�'~~ N .. d616 .. ? - d q . U..wani !:>estr, art ~J :t UJ.~d on any .el 0 ir r ~t if n fest th>r rter . e u-1 XXX e n< t l"'le~r . In an an logou$ cigarette 1er �� found 1 an...c.f st ~ ai.;l p:;~ t o .."' the e go, ntained in the 1 st of the ship ' s or , d there was no c aim that th w i eluded in h p s~ ng �:r b .ge ge . 1 fe t o 1 he cre~r ' s d elaratic � e. t ' <i Gou..~... t reason, bly inferrt~'i therefrom , th t the c ga:rettes ''er. u:.:1111a..'1if t ea ~o an affi .ed the eeinion of th ~� nn iss oner of Cu..~toms holdin thr.- ci ~ar ettes sub rae to forfei tu.re for viola.tio of '~ ctirn 1C(,51 in "'lntion to ne t io 2 53U(g) of the 1., iff d vustom .od ~ , ( Yu t Nilsen , r"t d1 . , v � Th 'o...lroission r 0 u to s, vTA ., e i: � 156$, iJec ' e 1!3, 1,66, s,. . �lso . tf> en . a Shi � ing ..orp � or.h. :re t of ,'S 'Bunni. tl) V � vO!irtissioner 1U;:)...q ' vf.N. ';.;t e :r"'o . 11.-3 , �~ pt mb 3 '

l)EC1 'IO:r; .. � ,.� � AS.w � 2616 .. a - '>. �I 1967) for b it unmanif' e ted. e �. :go , eitin th<=- cases o ,J ., .., . v � l las :?ilip ns , 28 -'h11 . ':} , an U, � , vs . ~ Ubi , 3~ 'ltil . , 0 � , 241 . Tb1. Co 1rt anne~ evi te -r m the' rational in th� b J,�c t decision in the ea e o4' - t lsPn Pt - 1 . , ~mu::a , which is qu t d h stion. ot "'all Hall an e. 503

ur c)nsi r a., t . r_1 cj.. io 0h OQ ..u.-toms i h r by .f 'i med � . �csts gttinst j iticnf.!�' . 1t 1