CTA Case No. 526 (Resolution)

P

CCWF

SENRN INVEOTAEHT Petitioner,

- versus CASH N. CTM R

THE OSSINEN GTS Re sp ondent 8 (S1s9

E

ROSOLUTION

The petitienez imgorted fn Hcngkong 7s

packsges of gsrlic shich aerived in Nanila on Auq

ws 28, 1954 Seieure ard fexteiture prceeedings

Wo instituted Mamil Seizure Identigicetien Ho.

1917) against said shipment i fcr violatton ef Centra

Bank Ccl Nos Ss A in xelation te Secw

tion 1363and (m) 3 and G the Acministroe

tive Codas Mter due hparing, the 75 ackges c

gozitc cuention werg declared orfeited Kn a

decislcn wendared by the eollecter ef Ountcs of

Naniia ted Neverbez 26 1954 A copy of gaid

dscisicn ws teceived by petiticner, through its

eounsel. cn Decemher 4, 19.

hile the ouizune progeeding es panding in

the Bureau of Cto thnt i cn Septebar

l954. petitioner instituted in the Court of E Pixst

Inatance of Banile n ction for certierari Bn

mandanus wich prelixinary injunctic Aeo

preiiminary injuncticn having heen issued on Feptes-

be 1l1954 by the. CoH #izst insaance cf Nani.

le agoinst the Colleetor of Cuntea the latter eie-

6 5

C.T.A RS1 CA

2

veted the case to the Sunreme Cetat hy certicrari.

The Duprene Court, in llorg V. Anro, G. K.Nos.

L-3L65d 1-un319551G

3164. hel that the Cou CE First Instance cf Mnniia

had no juriediction te entertein the action of peti

tienar, the matter being exelusively rithin the prov-

ince of thig Count.

Neahile,in lester deted Deeeber 29. 1954

petitlener, through its counsel, adtreesed n lotten

to he Collector cf Guetors reeding os follos

Hleation crdering ehat the ciaimant he fra the dete or the derend fer paynent Filed by injuneticn issued by he Ceuzt o First Iestance of Nantle,.catcd septerber ll illnreztwhdch is w peitien for cer- ticrar snd ndseus with prelirinery af aount is nct.paid thin 30 dy action should be filcd in ceurt to er fect collectien thereon'. please he reninded that the siid hond has been ouant to 1954 in Civl1 Case N9. 2709a entitled 5eree Inventents Co.v.Rcgscian injunction filed Kn Septenber l0, 1954 in the above-entitled seizure identi- reguirol te wy in cash the aneunt of 17716.0 covasd by.he bend and i ith referonee te yeur decisicn the Sarree Inventnents Co pur a wit cf prelieinary mendator

Ancisien be held in sbeysnee until the declareticn of imalidity of Centrel Bon lxculers tios44 end 45. we respectfully civil came is texminatec civii case is still pondimg anl that the nubjeet atter of said civil case is ths veeuest thet oetlon cn the ahove-entitled sCeneidering therefore thet the

custons ecod. ecisien to the Colssiener cl Gustone in the event thmt the eivil cose is ne decldo in o fver. xh A page 2 right te opeal frem the absve-entioned Fo th se eaen.we eserv0 ur

I 6 6

C.T.A.CE5 ROLUTYON

3- The Cellecter of Cuetens treated the ssia let-

ter as n netice of arposl, as requined by Secticn

130 ef the dadniatretive Code end taanenitted the

zecords ef the cafe te the Coemisuicner. The Corns

sionex issued czda dated 14.1956,smssing

the pehl fer l ck of Juriedictien on the ground that

the nctice sf 35p901 Tiled boyen tha 15dy pe

iod pzseribed by la. quete trem the erder cf the

Conmisnieneri

Decenber 29.1954,is virtunlly an ppes Office due to the cbservation in the lct Ietter cf counsel for the ipeter, dated frn the decision of the Menila Cellecter of Custees in the inntant seizure csie ter of This care has heen elevted te this eransntetal thet the ebcve-referred +e

therein to shew that afier the premlgetion Gf Yer tn Section tien whether cr 8i00 ision ef thia oz nineteon said ccunoel of cepy ef the decisicn se that oven if the eeid letter were a notics out of the statutosy period af fifteon thoroughly in Givil tice o trntive eode Focted Comis su D C 15) days wllewed fcr he faling ehereci peol, the meme in ay woy filed the Order 1935 ccuauel EMs 1956 aUst The record f the ETCe aoaol Casn o the clairant hereia filsd itn ne Cffico was received in the uecords Div for the imperter. deted Decenher exwninod GyG declsicn ei 19) dayn after receipt by the Burea cn Janeary 3. 1955 within the pericd provided 1380 f the evied Ain a written notice of sppeal Ertten mot the Couxt of #irt Instance finds that the said letter Itheut 23908datod Bente and a party advereely wf reserveticn to d making eny deelnra- case hos heen thexe is nething celleceer of cus

has ne Jurisnictien to weviom the decisien cf the Manila Colloctcr cf Oustone in Nani- io Seizure Identificetion N0. 1917 and nc- coriingly zenands the recerd thereof to the preises connlced, this Ofiice

(Rep. Act No.'1937]. Cecen 2313 Teif and Custom eede

6

CTACSNC LWIOM 506

b

sion.aqe 17Custcn5 ecezde taid Collecter tor executien of hdis deci-

tfter pn unsuecesaful attapt te have the crder ct

respondent Consaioner econsidezed. petiticner has

anpealed to +hts Ccut 1 is olleged thet zespond-

ent erred in Tefusing to take cegnizance ef the ap

peal Gated ecehew29.195 which was mailed on the

date, lthough it wen actueliy received in the

urau cf Custos enly on Jnay 3, 195 the nex

businens day fter eceeber 291954

It is contended en hehalf of respendent thint pe-

titiener has mGt aopealed frem the decision ef E the

Coilector of Custonn cf enfle dated Nvesher 24 1954

mitn 15 Exo the dnte O meceipt ef a copy there-

O cn eceber 4 3754 and that evem if the letter

G counsel fer petitiener dated Deconber 29, 1954 may

be ccnaidezed e noties ef opgenl the ene wes re

ceived in the Buresu Custes n January 3, 1935

after the apse ef the 1eday nezic prescrihed by

eeticn l3 of tha Adnistative Cede

laetion 1380 of the Ariinistzative Code phovides

thet a person aggrievoe by a decision of the collcc-

ton c custos In any ca3e GE seizure mays within

fifteen deys after netificatien in writing hy the col

locter Ohas actien er decision, give written notice

to the eolieetcr signifying his desixs to have the

metter reviwed by the Cennlesiener. In this case

couneel for petitienere in thelr letter te the Col-

leeter Custcos cf Manila of Deceber 29, l954,

noxely Tecv0ste0 ++ha+ actie on te aboveentltlod

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C.T.ACAE AESOLUTTOM

s-

decicicn be held in abeyance entil the civii case

n the Cort ef Pirst Instance ef Manila) ie termingt.

ed", t the e t zenezving their right to opeal

tra the abveenentiened decieiem te the Comntosionez

ef Curtene An the event that the civi3 cane in not

declded in ou fsveE The notice given by petitton-

er to the Cellector cf Guntone of Manila that it ws

reserving its riht to arpeal frem the latter*s deci D

sicn is mot the equivalent cf noice cf appo L

ot E Seticn 130 GE the Adeinitrnttve Codev

No appeal having been taken y petiticnerfrom the

decision of the Collectoa O Custoa of anilm the

decisten has beecre tinel Dd unapposlable. S

W Jactnto, O B o L5612 Gct. 198 Tapo

Cu thoe e silpner Facteay v. Corsstoner f C

SCYAH 9 Get. 171950ff.n G

L1028. Jan. 34 1958 Pascual V DavidC.T..No

5i1211990 phi Tex Beerd Factory V. Coll

of Custams Hanln C. C WO 33641 SN 29 1956 Chen

Kian V. Comndaniener ef CuS CTAN 319, an.

4, 1$57 effd. in G Ho w12194y 29 199 Ne

reteo de Leon v. Com. of Custos C.T.A No3elDec

16, 1958, meticn ox reecneidexstien denied Feb 18

109 e P0 Ly V Canal anlG 0 L-l1019,

WOVe 281958 citing Cof Customs v nenrnacion

G L759July261954

petitioner pexhapo deened it iuprseticable a the tine to file a notice ef wmeel heceuae ol I the

pendeney of the aetien for certiorsxi end gandanus

6 9

C.7CA SEUTIN 520

*6-

with preltninery injunctien which it #iled with Chs

Court of First Imstanee G Aanila against the Cel-

lecter ef Custene. Sinee it chose to ventilate it

grievances in the wrong couxt, it muat auifer the L censeancen f ite en arrer. As aptly shoerved by

the Suprarse Caurt

hin choice cf legal V. Cout ef Tax Aopeol 1833 zoct chodce. Needless to edd pety is bcund by theory he adepts er by the cause action he eleets to stand cnt as in life. his suceene depends uren a cer Dec 21 St ar Lbez Co 1987.) reedie by C G H H the OE

It is true thst the Celleeto of Custons of

Iana ennsidered the letter Decmer 29.1954

el coumel for petitioney as a noice cf appeal

snd zeependent Ceumiseioner Custers did not

pass en thds question in hs pder dionissing c

appeal, h the aatter invelvet a gueotion ofla

and any opinien thexeon by the Colleetcr of custeas of Mondh Ded y the Corwissioner is not binding

on thio Ceuet.

In view ci ur cpinion thet ne arpeal hes

been tnken petitiener Ixo the dectaion Of the

Collecter 6 Q G Handle decreelng the #0r

telane +he Ts peckages C garife S questicn we t$nd unnecesssry DO Tess pen he quasticn

whether not te lotter O Docenber 29+ 1394

Hled within S deya EEC +e date O0 receipt

by petltiener C Cepy B Satd decisicn

P 0

C.T.A. CA 526 REGLMXC

to, the herein arpeal is diisted with ceste ngainst petitioner.

O ORDERID

an11.August 3.1999

D 0mMml FM m. Iar+ Meeit udge

C

Pregiding 30

Assoctate Judge

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