CTA Case No. 1637 (Decision)

Aw REWUSLIC OT THE PHILIPINFE COURT OR TAX APEAIA QUEZON TJT

ANDRBS .LAZARO, Petitionar,

Veraus C..A.CABE o.1637 THH COHISAIONER OF COSTONS, Resuondent.

DECISION

This is an appeal from the deeigion of re- Spondent aated February 7, 1962, affirming that of the Collector of Customs in Seizure Identification Mo. l9lz decreeing the forfeiture of sevanteca 17) packages of yarious merchantise in favor af the Governnent for violstton of Central Bank Cireulars Nos.4+and 45,in relation to ection 1363f) of tha Revised Administra tive Code

The factg of the oase, es stated in the stipula- tion of the parties at the hegring before the Col-

lector of Customs, are as follows

that it bo markad s xhibit for the prosecution, together with ail the perti- and eatimatel sales taz, and anothex Of of actimted duties and advance sales tax signed to Andres B Lazaro arrivedin the No. ll72,.covered by Ceisurg Idantiries- t on N0.1912, and aeclared in ntry No. nent shipping documanta as tho Bill of lading, Commercial Involco and orficial Aeceipt No.51712 in he amount of 825.0o ropresonting payment of estiinted duties fieial Receipt No. 1i256 in the anount of yi2.27 represanting additional payment Fort of Nanilson September8, i95*, on boar the #/s Songkia from Hongkong, Rag. 72288 i. That the various merchandise aon beriasof 195+which T request

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C cAs Ko.1637 DECISION -

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dise i1,5+3.09 2. That the value of tho merehsn-

have any consuiar invoice snd it war re- leased under bond, "3. That the merchandiso did not

hence it was seized for alleged vioistion of Central Pank Circulars Nos. 4 and 45 in relation to Section i363(f) of the Revised Administrativs Code." siderad hy the Appraisers Division as regular importation exoept for the faet that it waa not eovered by any gonsnlar invoice or banr raleaae cortificnte +5, Customs rec.) n.That the merchandise wms con- (pp.4

plaadings and onstome reeords This case was submittad on the bnsla/or the M

The only issue rnised in this oppenl is whether or not the forfeitura of tha merchandise ia question

and/or the bond is legal.

Petitloner assails the valiaity of the decree

or forfeiture on the ground that Cireulare #os. 44

and 45 of the Contral Bank have been repaaled by Central Bank Ciraular No.133, thereby extinguish ing any liability that hsd been ineurred under the

formar circulars. It is also argued that cireular

No. 45 which require a prior licanse for no-dollar

imports has been repealed by Section 6 of Hepublic

Act No. 1410.

The iasue raisad is not new, the same hsving

been Settled by the Sunreme Court in proviour siei-

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CTA CASE NO. 1637 DECISION -

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iar cases. In the cane of the petitioner herein (Iazaro vs.Commissioner of Customs, G.A. Mos. L-21790&L2179+, Dec.24, 1965 which inwolvod the same questlon, it was held

our previous rulings. Circulars44 and 15 in relation to Saction has already been answered in tha affirma- foituro for lack of a Central Hank releaso 3363f) of tho Revisod Administrativo Code tive in previous cases invoiving inilar portations in question are subjeet to for- certificate In vlolation of Centrai Bank facts. The issne of whetner or not the im- Ne soo no cogent reason to altor

repeal cireulara 44 and 45 vith respect to the necessity of s relesse cortiricate. As a matter of faet, paragraph 6 of Cir- cular 133 required imports t bo releaacd only upon presentation of a rclease eer- only that, Seetion l4 of Circalar 44 which statest tiricate issued by the Contral Bank. Central Bank Cireular 133a id not Hot

Agent Benk in a form preacribed by the Monetary Board a release certificate issued by bs releasedby.the Bnreau of Cus tome without the presentation of the Central Bank or any authorized +it. No item of import shall

Maa deened ineorporated to Cireular l33 by virtuo of paragrgph 8 thereof which we quote hereundert2

rulas, regulations, and conaiions +8.All existing ciroular

2Bombay Department Etore V.Commissioner cf Customs Serree Investment Company v. Commissioner of Cug- L-20489, June 22, 1965 Bombay Department Store v. toms, L-21al7, Nov. 29, 1965 and cssea eited thereln. Commissionor of Customa, 301965. L-20460, optember

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CTA CASS Wo. 1637 DICISION

provisions of this Circular, are made integrai parts hereof by ref- axchange not inconsistent with the deemed incorporated hereto and erance.. governing transactions in foreign

not eome withiu the operation of said Act, Tor Section 3 thereof says the enactuent of Republie Act l4lo abatad any liabiltty incurrad for vicletion of Centrai Bank Ciroular 45, sufiice it to say that the importations in que tion do ith reapsct to the assertion thst

sappliedy transit or previousiy ianorted on a mo-dollar ramittanoe basis t tha siail not be affacted by toopera- tion of this Act. ( Undersooring ever, That goods and commodities in time of the apnroval of this Ic smC.3.xxxProvided,how-

WHmRroRM, the 4ecision appesled from is hereby

affirmed, with costs against petitioner

SO ORDERRD

Quezon City,February 28, 1967

Ral Prssiaing ROHAW M. UMALI Judge

WK CONCUR!

PNILAO AALVARE RAHON L. AVANCUNA X Associate Judge Asaociate Judge N Aae

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