CTA Case No. 95 (Decision)

It LUUnt MANILA APPEALS

PMCICO PASCOAL Fatitionpr.

VUTSUEC CTGASE O9

BDILGERTO Y. IDAYD. Sasporcont.

ii/2y 1Sb

X

DEGTSION

This ta an ppaal frem tho deuielon cf the

aeapondentldilhezte havtd.chon Acttog Cooeissianar

ol Cuotoo. affiraimg the forfntturo of an taporo ton of twentyoght (20 pochogoa ot chocolota co-

siened to the potitioner Frencloce Fascual for el-

leged vielatioa of Central nt Circuiur Woo.44

nd 45.n latten o ectton 120 and 1363 of

the Revisad Adainfstrettve Gedu.

Tha recoros ahow that the ovistaal potiticn

ilad on rch @. 1955 was eteniasod y this Ceur

in dts resolution daced April 21,lo56 cn ths ground

that *che uocision of the ettng Collecter ef Cus tons tn Seturo Precoodings Ne.1783.dated Jenuey

21.1955,has becoe fine1 ad xecotoey d there

tore aappeelablo. Nowever. vpon potttlon te

eopon the cnse this Cot Sn an order eated ay

, l96 rnted the sane nd 4irectei that tho ar

tioo suomit on Coendod stipuletion ef fecte mo se to

Tectify the arnor o te the dnto of the appeal fro

886

DCHICN C C.T.A.CASEN.

tho deolston of the coiaotor ot Cuetoa. On

Juno , 19o the tolloig *aoordod atiplotion

at focts was flled ay Cho portieo upon which the

ae oo bnttted for cpetion.

coneisting el S packagastoifge end onuguat91954a / Sll oiading No.9oted August 1954. ond a Coaercial Invelce datod at Hongkeng ucust 6. 1914. fn the aaount of packages chocelate coneignod to the hono- 00p.35,36.37ustosrd petitieaer arrivci at the Fort ef aantl l. Thnt the aerchanaise tn question t under

peither cevoree by censular invoice acr a releaoa certiricato inrvod hy the Con- trel asnk oritn culy auheriool ngent 600k6 2. That ha Sabjoct articlaa ozo

Cirvulars os. 44 and 45.as hcwn by.the and the Czderiof thecollectcr efCustens tac orct ban of Soetion l36s (f) of the aevisedAsalnis- Bepor of Bolure Idonttftcetion Me. l783 catdAgust3,1954(pp.27,,Caetons shioaent. seized thsaone trative Ceda, in relation te Central Bani Taieass certificate cevertng the'sald L That in view of th abonee of the aeting Collector ol Customs purauant to the previatons

lenood anuor a urety bond Cl ol7/54 in Lh aeeunt of l.7.00 7..ustcss ecord 4. That th ublect ahinnt.was r

decision wes rogeived hy petitioneris goumsel Sion fezfaititny the abovgmaantitonod aorchan- dice and ordering tha taporter to pny sithin 30 days thoancunt of 1.79.00,othrvise the Soncl hlchwan flld for tho releas o n Janury 20. 19051 toms the merehandiso in Trestien will e forieited Ip. 2.Cuntouo Recors) Jsneary 21. l80, rendered eei- S. That the Aetg collnctor of Cs R cooy of'tho said

collwstor oi Customt to the roapendent. who aaid daciston ws recelved hv petltioneri counsel on February on Fooraary i2, loos, offimed the dacision at the Coliacter of ouotons. tioner horein appaolod oatu ucicion of tho Tht n Poary 1,1955.th ot1- 22,1955; A copy ot the

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A DECESTOK -

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appenlei tothis Monowola Gore on tbr Cossissionero the patitioner naroin arch#.1935 and T. Dt fre the ectaion or

ion o acta he nly goeotiomn raatnio iriolura ls valid oy igl, iaot l, waichis whetner tho dooroo of B. That tth the fervyoiv otipaic-

Froa the loratoins faets it ts aantiest hat

petitiener hs filed blo poel that

therefor thls Cort aay preoeo to conaicor th

caao on the seeits ta wteh the oaly toow to chethe

r not the decne farfettu te velfa oe lgl.

A pry cete neesy detennin whthar r oet he mreaent iepertstson In

vlvn the sslo et foreign erehaege The petitioner

claims thnt hts tssercation is uder a nedella

Tonittace Naa, r ghat thg het

cooot 9e ly soii the d Ceoll 38n

hc ns pmar te rojulate on Llad ot otntions.

The hint le uanin ts ot oeod y

ny consalar Lvotee w g zelonse erittcove tad by tha Contral 3ang en ny l its duly thaled

sgents. Pees thoo deeta t itinnor sinias that hts tgortatton ees aet talva ietn ahnge ne gthr eviane wn preseatad to sustensiate this claNgfthes te potitsoer proont vtdeue te thn cannr y whish M is eiiect geyent Mherean tf sch be the sas as th osza n ascutred by gratutteur itie. Foe mspscus of securleg clear se ot the yoods t t e f Cuoto. ttttobee

Dreoentod the iaport antry dociaraelon, the etll of

8 8 8

BCIS7 G.Ch

lala the cwwrell tovelew corressofng tharet

9.33-37.tHc t tho ea

not indicate mhaenoever hat the goooa ta question

fnvelve an-nellar zenlttaace. Upon th othor hand

nth grtty .37.utoa.ci-

ionr declaret ahat zeg tho eharge tncidat to

th cat of theohadis in che l7 haag ax

t 149.77.Tii ths

arehawia ha ban ersill pe palawitn ionciu

eaehango nnd to saad fo co

Saek ag bolies ke clains oi puzieioanr tnat no-

Gallg reaittaace ia oy will ba iavelvad in chls f

Woretion.

ellpn0d.ol3

Tzialdad Jne. ana dunoas broaagn coany htc

hansiad he fasnezs ioant Ho asttliod to th

sltecz 2hae tne shtoant wan aeelaray ni as adollg to Kovdra ot ie c daaea to chts eaony. te na atated arlta

Rhlaeuappainyttndeeuaazeted te e buc Casteaa y peztieez

Msoaiccy thtceu,ich i

all Zcurs witn ahe prasent gne ander conaidaruttun We walad.

praetice ait ispsetatigne teveive the cies ad aseuse cf inie variety oi cur- anefaslt is raceyetged and Ceeceded that pptential er otharwine, trtoo have thair oa igel tander curren proeticoily.all teporta gopresont a cenane aale e iareigo csnange. iicn Ser fereiga eachenge Lirierant.cou

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CCASE 9S DECTSXW -

SE

Aluezngligily e anieolated DX merchandlsenovaele inservices ot in the touatry eoncenneu Dre an exceptien t the general aor Ee Pio beia e. isos Tportotiens

exe S toov.t.nio.a

FO Ahoroonocas 0GS0SL ERTE U00 BEVYO

Y00SU AuLion OM0M mMi P0 SE DSeaE 1ca0903 Ceooooei

oeu O hora Bngen

ancual 146. we 10F05. C 29.1956,andaseerin cN8LocieaS

supplieel.

By presunption ad by petitiunerio adslnsion the con-

cluslen beccnon obviwn. Se thoreror find that che taportatton In qst ion ivaives tho s /hnge forelgi

snd co hold ceeriingiy.

E sw proceed to soidor the tn ouestien

The iaportotton burui, iavslviny es it doos feeign

exchaage, is not Guiy covered by the reguisite Central Bunk roleage Curtificate, and was seized purouant to

the provistons of 5acton 1a63 () ef the Povieed A0-

ainlstrative Cede. Potitiemnr contads thet the

Coime to iliyel in that (s the Centrot 3omk can

net regulate iperts iavelving no-coliar zeedttonce.

and () tha Centrel ank canot b t hns ot boen

outhoriznd to previoa ponalttee of forfetture of aor

chsndise for the violation ef ita ulon and regula-

$tens.

The firet argunt is ef ne iport mo, co stlering that the instant case tavoives an teporta- ion finencod by the aale of toretga exchange

890

DEGISICHC C.T.ACASE NC.

6

Th oecond erguent i aot now rd wo hve

ooenmi t gaes pon the Jn the se f Ftne

cime Panownl wCeonioaiencr of Cwto (c.T.a

Lo0. 14d 148, rcby29.1956)

qto.

wstiwnal by Coaurossi oostion2. and ay authc Cy T oecti08 tbe Centrel Dank throughItheoneo wowe policies cn objectives laia don to achieue thoore-odvorted moi aepublicct lco

Culer M the ruo LM 0 DONE Soeri paosulgeted Centrel Dank Cire tyent ef imperts. PG OGK 44 shich dsmn imveetitura o erwleticns controi Circulor Ne, 4 ie set Torelgn erchangs fe In other werde. li iapl ontntloeor ci0s TE HERR he declared aatienal peli- Coogress in epulic AG 902 gicrat TE Toe seid circular wooo nethiay sojectivos. fate etfect these na Ioother wo0s Patod dainiotrative poeer in the Centeel E DOE n enpeession of the dele

Jons e e3 26 the prooves et 7opobli

3.aluure vs. lhe InsalarColloctor of Ca po. MeENG D0o0 fron Coolay.on Constitutienal Ltnitations hold O Idologatec. thefolloeingt SoHhtl.4o4,uotrogaprovingly ee eovorn na icportations Nss Sy St rolgntion, wo aor Cus uprae Court. in Jwn

with the.pmer te asesetaia the.focts srincipies spoly. uthogtty eoec oot recluda the Le- mot legislative which itmayitsel rightfally ereretsn. ecntion of clare tho meliey ot the lew and Iix lms cancot bo selegated to ney othet gislaturt fnoa celezating any poner aa autherity in welattcn to.the em s to trative oiicer forredupon the Lorilatre teoke BEe CSOADmO trel in given ensesi Lt an oduinte- Hiscratien, Yexsrctsee under and in partaance Condlcione to shtch the poiicy and The warf thet the power gon- T0w prineigies which wre to con- bt such authority mst Is whtch mey invelve The Legiaiatuve aist sg- audy mny ge invested TE this coui not bs Ttaey eontor

891

C.T.A, CACE ND. 95 DECTON

done there would bn infinite cenfu to detatl and te particulerize. they would miss saffietency both in previ aton and executien. sion in the laws, and tn an effert

an iaportant part in the adeinistra- img cooplexity ef huan activities Though legislative powar cannet bo dalagatod to beards and comoissiens adeinistrative Yunetions in.carrying varieus govermestal powers for the more efiicient ecministretien of the tion of our laws..The groat sucial end intustrial svelntica ci the paat cmturY. enu tho asny deasnds aade upen onr leg tslaturea oy t incroet- have mage esssntial thn croation of dolegation to ehen ef cortain powors the Legisiature asy dglegate to tne out the urpoveo ef a statute and theoe adinlotrativm bodius ons the Joards snd coaisions now play

Central Daak Circuiaros.44 and 45 are pe- Adn Cado.Ii cennot therefcre.be correctly ActNo. 265). ie these parlicuiar casus.Con- snoction in a codal provision that the leuiae lature itself het eanctw Ag we heve here- to the onas at bar, isportations vlolatlva of aryued that the Central Bank has creaiee or prescrihed the penalties attaching te viola by muthority of e conoressinaal act (Rapublie tral Bank Circulare 4e and 45fimd their penol tofere zuled and also tn previous casee akin aalized under Section lnts (f) of the evised Bank cannot create or proscribn penalties fom violation of tha rules that ithas promlgated tiens ef tts rules er reculntions. von assntng uada,that the.Centrel

On the conteatiow that Centrel Benk Ctrevlaro 4 nd

45 do hot opese the penslty of forfefture e find

the ssne vithout mertt and we queea fron our deci

ian in ths oese ot Reyes vs. Consiesiener of Custonn

C.T.Case Wo.132,Januy 9.1956

Revised Adatniotrative coda,euoted ahova contuine ao provision la rerard te fcrfei- coners upen the Collector ef Custons cen- Cerned the poeer to order the seinre and tura of aerchandlse inpertei in violetion ef said circuiar.ection l363 (f) efthe hile Central enk Cirtular No.44

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CTACASO9 SEGCN-

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erchanitse offoctod or attoapted con sl its rovisias apnlicaole te the i withdn ths saatagof oectien 1383).of tha avisd ciniaertiw Cede and chore- torfeituro ef nerchadtse the tport having ee tssuo and poignte in portation here im issue, has the force nd effact o la.. Nenga. sne ieportoion of trary te its provistens ia centrary te la Cere, sthjoct to sols anl foretture. cootrasy.to l.I oatd ctrcwle accordeno with lw,a least in espect cion cf wich.is utfsoted m ettoopta

Vr o T oroch, hs deeto ton ot tho

Contesioner of Caatone tn etnre Zdentirtentten Can Nc.I703 fe herehy afftred. Conecently

Surety Bood E C-17/b4 ef the etanee Surety

Ineonee Co., . Ia the ount ol i,790 cated

Auus 121704 f2 by he pettttenee n fsver o

th Uewnont Ie hexeby srdered fowfetted, wth

costs against pestttoner.

SO ODED.

Matl, Docusr 24, 19s6

Fresiuing Judge RTAGLE

CCU

rtuepe

Asscetate Jogo AUL D

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