CTA Case No. 1566 (Decision)

Ay

EPUNUICOZTHE NTILIPTINE COURTOF APEA QOEZON CITY

GUIBDS WEAR PACTORY Petitioner. Dm

Versus CTA CASE NO. 1566

CONISBIOH GF CUSTOMS Respondent.

E

DECIGION

This ia an appeal fron the decision of re-

spondent deted October 23, 196, in Cuatoms Case

No.470 Seizure Identification No.1490, affirm

ing that of the Aeting Collector pf Custons for

the Port of Manila decreeing the forfeiture in

favor of the Government of twenty 20) cases of

"rayon tulle in the piece" snd ordering peti-

tioner and its surety to pay, jointly and sever-

ally, in cash the nmount of F26,672.19, repre-

senting the appraised value of the seised merehan-

dise, for violation of Central Bank Cireulars Noa. 44 and 45, in relation to Section 1363f of the

Revised Administrative Code. This case was sub-

mitted for decision on the basis of the recore

after the testimony of one witness for the petitioner.

The undiaputed faets ahow that the merchandise

in question arrived in the Port of Manila from

New ork on Mereh 31, 1954 on hosrd S/s Gleen

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CTA CASO156 DECISIGN-

2

ville, under Registry No.411, aceompanied by the corresponding hipping docnments Exhibitg Bill of Ladingxhbit gCommercial Invoice and Exhibit R, Consular Invoicepp.81,70,

7l, Customs Recora). Upon examination, the importation was found to conelst ef yayon tulle"

for which feancn it was weized and subsequently

deelared forfetted for violation of Central Rank

Circulars Nos+and 45,in relation to #ec

1363() cf the Revised Administrative Code. H

ever, it was feleased to petitioner upon the fillng

of a suroty bond in the sum of 26672.19 in favo of the Repnblic of the Philippines see P. 82 Customs record). The release certificate issued by the Central Bank Exh.c P.69,Cuatoms recora) calls for 20 cases pecial Textiles Fabrics Code No.650326, Coumodity Classification App.C YeP

The only issue to be resolved is vhether or

not the importation in question is subjeet to for-

feitare for violation of Central lonk Circulars o4 ana 45n relation to ection 363f o

the Revised Administretive Codes

Heapondent contends that the perchandise in question is a royon tulle in the piecefalling nder Comodity Code No.650407-C, and not

"Spocial Textile Fabrics with Commodity Code Ho

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CTA1566 DRCISIOH

3 650326-P, which 3s the Iind of article authorized

in the Releese Certificate issued by the Central Bank (Rxh."Ca). Accordingly, it is argued that

the importation violated Central Bank Cireulars

Nos T d +5.

Petitioner maintains the contrsry view.

is eontended that when it applied for the corres-

ponding letter of credit for the importation of

the merchandise in quertion, a sample of which was

presented (Exhibit ", the proposed importation

as classified as Special Textile Fabrics" under

Comodity Code o.650326-NBP, implying that even

assuming that it was imported under a wrone

classification, the error is net due to it bat to the Central Bank which authorized the importation. Moreover, it is srgned further, that doth "Special Textile abrics Synthetie, n.e.s,under Commodity Code #o. 650326-MRP, and rayon tulle, under Com- modity Code lo. 650+07-E0, are listed in the Cen- tral Bank s Commodity Code Jook and are allowed to be imported. And heving neid all the taxes and euatons chargem on the importationg the Qovernnent did not suffer any ioss in revemue

Respondent's contention is well taken I

appeers in the record that the importation in question ie rayon tulle. It properly falls under the ategory and code number 8, 650407. The term wE following the comodity description

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DCIBIO CA CAR NO 1566

4

"Special textile fahries" meons not elsewhere

specified in the Statistical Classifieation of

Commodities. If the merchandise clearly falls

under a different olassiflcation, its importation

cannot be Justified under the classification peaiml textile fabrics,S,650326-P. And

since the imported rayon tulle in qunstion falls under the different ciassification Tulle, reyon, 65007-NEc", it is not emhraced within the classi-

fieation of uspecisl textile fabrics, MS, 650326-

Nem, specifimd in the Release Certiricate issued

by the Central Dant.

This conciusion finds support in the ietter

of the Deputy Governor of the Central Bank deted

June 9, 1955, the existence of which is admitted

by petitioner, which rends in part as follows

under Code iNo.ec-6504+07 -Tuile Office is reyon tuile, end this item is specifically listed in the gtatis rayon. ticai Clasnification of Commoditiem "The commodity submitted to this

Morecver, it aannot be correctiy implied by

petitioner that the Central Bank officials misled

it in making the impovtation under the vrong

statistical classifieation for it is expressly

admitted bpat it applied to the Central Bank, thru its agent bnnk, for the importation of the goods in question under Commodity Code No 650326-P Special Textile Fabrics Synthetie, n.e.s.par.2

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DRCISION CEACASE .1566

5

P1Petitioner's Memorandum p+3C.A

recora).

Petitiener's allegetion that it brought a

sample of the herehandise to the Centrsl lank when

it apylied fcr the importntion in question is net

substantiated by the evidenee.

The imrortatien not heving been covered by e

releasr certifieate isaued by the Centrel Bank, it is subject to forfelture for violation of Central ank Ciroular Wo4 ana 5 relation t

Section 1363(f) of the Revised Administrative Code.

Pindtng no error dn the decision appealed

from, the same is hereby affirmed, with aonts

against petitioner.

SO ORDERED

Quezon CityApril 261967

Presiatng Rom . grNnL Judge T COSCUR

SENNISIAO R.ALVAREZ Aseociate Jndge a(N UxaL

Agrociate Judge RAMOm L AVANcA aid not take ert

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