CTA Case No. 2357 (Decision)

~, (I ~� ' l - ��� �7 I � � - � - - - � ~- ~� X c y ;

., :)7 ~ .. 2 - 255

�� , . 7 rp i n rr 1 1�e l � yr b� � c ce r f - y un � ��� �� s ��� n � 1 � .� y t X ly, 6. � l f v t t c- i p t l 256

�7 i .. ... � 19� �� 7, 1 � � � l 1 y c- 1 1� cl � .. 1 � c 25 7

�~ 1 258

.. - l l er clfi ~ !t c 11 f np11 i l er in no ~,i~C'H:Q � .tt c l �.s ..x l� ull h v J.t "'I .1 Ut:: tc c y he . 11 pi E ul fh .. l , .... ud.t �fr. t , p - � i Juty ., n '� f l s �. '1 U%!' en %9 � ~ us i r... - u � r p - ;. or i ~ i<:: '-h r i .c t(:;Cl- by ,(? c s l. ' c ly. t~ inv . f'\ 1 y ..... � i h a. u- Ju- .- (.,. .. c v� r of rn n.l r � 1.� 2 6r � 1 1974� t a.r ; t mp t tc � - " -~. c in nc i � r voic ic ~ t �c hy . "'h ,. n I .. g 1 ( 1~ E:d l o� c r: if. (td tc� u c lt" c ct. �� s �1 n t .L~' l "'�� f I h >.� I 2. ,.. �. ~n ll,- �"' p ,.. .�1n 25 9 ,

~.. . ,... 7 - 1- .1 t u r rlc t d ln h 11 fn le b h. uppli ~'�� any� 1 .. � �� t 11 it � xh �� ' . ) 2. p t e �� l . l ~ i. ,., ic f cl 1 1 ~ ( .. . iJ ... c 'f::t~ d l:>'j J1 i t n~ L t a !: of 11 . 11 . ) 1 C:,tl nrtmt r �h � t� c -+.:!. tl .t it I ) t n us n:erch '2� . t 0 s fi s r. tn 1 ;e c f e � tt ('; f th i le n f im� rt t? s !.lbjee to r uty � tFtt J/h t: t'G ~ .,rt f �cu ."'to. 1� - c . t tc-.:.1 . uc: t-h a tel l "' :1 "' il t ': .. c ,. : I ! t. . " OJ:'IO n t t:t ch ) \. :r d to oJ�c ct t � 5� �""e\...-. , 2'!' + r t ip.p ....!. OY'�; alt' n aU �lfZ <: 3orc u c . thorit l . tt: � GU � Cu v~lu-- .~ p tee f 1 cl ( 26 0

o r~r - � �Te/h ~ ... 8 - in ~ tion, th- , th r f r , h ne d t vail f h � c .1 ti n v , :11htch is th f m rk t val pr v �1 ng t he t� an 9 t r fr 11 p t h s m , 1�k �nd f imp rt d rticl , as c by t f Cu t � a n the P r f th diff nt ilip i tic t ch h fie r .. s u d by th Cu t ut itt 118 d t b1 valu f h~ i p rted ticle ) in cc rd nc with the xc ti n pr v d- f r n r cti n 201 f th T r"ff d Cu ~ t ms � (p. � r n mf sp n nt. ) I r pha i , h v r , s r p n n hi - lf st s ' c. nee h imp rt ti n in qu ti n ccurr d i 196 , h f (:' ct � n 201 ef riff nd u t c ap 11 in i c nt xt i r � 34, d !l2i -C U th nd t ry c t 0 ff c ly up n its pr ulg t� n 1972o ( � 6 , - 0 n um f I' h nd nt.) c n umpt v lu nd/ r th -c 11 �nf r t� v lu h - ba i t>f th . bl v lu f n i - p rt d rticl ubj c to ff n Cu t f uty, r ct 2 f h T c s intr d c o.ly s n ' ndm nt t t G 1 by 261

�2 7 - � � ll c ly � h if u 1 X1 c � � ' n 1 n h c f ch -n } ch 1 t 26 2

�crs r <N - ' T� � 10. 2357 -1 t e ct� n 2( 1 f t h - r�f nd vust s Code , a m nd-d by .t"'re s i � nti al D~ c re N � 34 , as 11 g d by respon <=nt . it is t be stress d that the Com- missi ne r f Cus toms ts rE uired b)' 1 �J to pub li sh suc h l "st of v lu-s fr om tie1 t tim.... He does not n1y h ve to s c ert in r.d -stablis h the home c n... sumpti on v lu , but must ls pub!i�Q sue li sts of v 1 s fr m t ime to time. 0ublic pol icy \mul d s m to requ: re th t im- port � rs be info r~ i.n v c of t1e ome c on ump8 cion v ue s , or inf � m t i n v ...1 es , f articles -x� po. te d to t!1.e .Phil pp � nGs . Th � s ~.~ould pr6vent un c rt inty, let al on th - x- c e f pure l y pers nal iscre i n, sp cially � n t n part of cu t t S appr isers, in th rna er f t .e c ertai ment and dete r~ in ation f th pri c - or valu of imported r i cl s. urther . or , if 1-:-,p tGrs rc inf rm d in �vance of the home c nsumption v .lu-s o informa ton v lue of rticl xp rted t o h Philippine , hey c an pr erly dec - 1 r- th du tia bl v � lu e s of t hei sh" pments n t hu ~oid the hE vy pen lties imposed for i s cl r i n, "f not de ~y s i n h - r l -as of g od f om c ustons 26�3

10 � . 7 ... 11 - c h 1l f tl � y -� ( fc t f � .) 1 � 12 h , 1t h 1 b' n q � e1 al e s- � p d f t b ... f n i")r l � � 1 11 ns ,. f", e .. Co ,u �. tl" " .. n 1 ~ n oxpor~ v lne ilt' p t f tt lr i n, .h 1: cl l' 1? v- -e l:l 1 . ~>r~ a i l in{.:, .1-l~ i.m rt rl! f h~ � imp t.Gd -- -J-lcl r r: r "'u cl p fc r d. 1 c

7 - 12 ... l cf - � tc - ni r'n 1 u. n f 51 ip- u nC � co t� hl i~ c c v f nh c;� l c c c - s � c r ifi y t i 1 t h lly t. l I ~ ~ric - 3' j �ct.l r ,c .h 1� d of Jr I n .. v 1 .,, ) , lo , -~ 2 �.; 1 � ?. .~. 2 65

�� 2 1 -1 2 66

I . ., � cr�~r..~ C. T . ,. . ~. �t '1 � 2' ~J7 .. 14 - 1 t i p l, t h j isd c 1 n t�in h lly, l dy y .. l n nly lt: t . i c ~t: ~ .... 1 ,. ,._X IJ Jj f tl .... c 10': t~ b(:. (' 1 Q, \y �-r ny ~d ~ L n 1 v rr> yr.. - nf uld t. t. av � b� ba.:c :r� d lrr- .dy ') Sucti n n1 1 nt � cl t. . f :r i nt n 1 de i.., lr l, . ilL. :tn t rm a f tn cun � 91 l � ~ .� )\ lri .h r. l � gn v nue � t 1 f<;r by t'd e. t' t 2G7

cd �2 7 - 15 .. 1- 11 1, � �/} 2 68