CTA Case No. 338 (Decision)

SERIU!B INVESTMENT COMPANY, c. T. A. CASE NO. 338 J'ietition�r� � Ve%'SUS � R OF CUST , - - spondent. X � .... ... ... D Th1s is an appeal from the ecision of respond- ent Commistiane~ of Customs affirming tha~ of the Cellector of Custo 1 of th ort ef Manila which tc~ed the forfeiture of �2 Caaea Plastic Ware Ca�� (toys and mea)� and "1 Pa er Print utters�. The rchandise in question arrived at th Pert of H.ongkong on tober 8, 19M en beard th SIS F r AIENA , and . .r � daclued in try o. 7 817. Clai~ng that the t.portat ion ��� made on a no-dollar-re 1ttance baait, petitiener did not secure a release certificate fro. the Central ank. or f~ ny of its authorized agent benka, aa equired by Central Bank Circulars N��� ..w and �~� eizure procetdings were . therefore � instituted a9alnst said erchandise ( iz r Identification No. 9) for violation of said lrculara in relation te ct1ona 1363(f) and 1~ f the niatntive Code. Mean 1le, the i11portation in ��tion ��� released upon the filing of a surety bond nending seizure proceedings. 27 3 )o

-CJ\53 l~O. 338 - 2- It is the cont ntion of petitioner h t Cen- tr l Ba k Ci:rcula:ra l'Jos. 44 nd 45 &r null and void in ao f r as they s u ht to 4eg late importa- tions of exchandis� from a ro d wnich involv~d no-dollar r 1ttanee. The Coll etor of Gusto s of Manila apparently d its that th im~ortatinn did not involve dollar re itt ne � H ev r, sustain- ing the validity of the Cent~al an circular , h� deereed tle foxfeiture o s d rchondise n � l956. �As r gards �the conten~i n of the eoun 1 fo~ the h in claim nt to th effe t that C ntral Banl Ci:eulars 10 . 44 and 4 r null n voi~ by virtu of th ge f . o blic . ct . !'\� l41U, it ay t t d h in thut the que - tion of validity of th or aid cir- culars i n~ p n ing resolution in the up.ren: Court . \.Js.less th ~ Central nk Circ l r are h ld inv lid, it i the stend of thiG Office that s 1d cir- culars h ve tl xorc an offect of la, notwith t noitg t a&aag f public ct No. 41 � -4h ch in �ection 3 tn reof pr vide� 'th t goods Bod com- moditi s in tr nsl or i orted n a no-dollar ra 1ttanee & t ti of th p ov 1 of t is et hall net be ff~cte by the 0p rati n of th's ct. f a. The subj ct i � ort ti n ef- fected 195� , 'ich en ~etcber lon f r b i ct � 1410 took eff ct c~epte :r: 10, 19~5 ). (Pp. 1-2, 0 c1�1 of Coll. of Cus~g s of ~anila. March , l95 ). � a- oe 1. respor�dcnt Co saione.r of C stc susta1ntd the st~nd of his u ordinate an1 ffirmed the latter's decisi n. �rhis '..J fice a e a st ntly h d 1n a long line of d ci io.s th t befor the en et ent of Republic ,ct t: � 1410 , C ntr 1 Bank Circulars Nos. 44 and 5 have the force and effect of th law 3al

� 338 ... 3 .. The f ct t crta ion in u tio did n t involve doll x rnit ne 1 th re o~e atab... , liahed. CQ � u nt y, find no iffieulty in r - solving t he i ... h� e:r n th 1 c;rt tion in �A u st i n aa. 11 ly f rf it er c:ti n l 3 (f of the r tive C , in .:r�lat1 n to Cen- tl' 1 n Ci e 1 c .. 4 nd !>. Th <: 5 is CQ. n.!. n c t c.r. � c �� o. 2 7 inv lving t 1 �� ic G In th t � cid th1a Cau on nu ry ' 19!)7. ae , the l'("h d r.e 1n lv d re 1 o.rted by etiti lh.t er in nlcon d th � 1n th in t nt ens � th rri tn ' ntl on � bt 9~. I n C. T. ~. . w. � e - ~���d th f ll in 275

OECISl<:W � - 4- � c.r �� CAs � 330 Hian v. Cotrmi Si<'n. r of uatOJt. � c. r .t-.� � 219, Octob r 31. 1956; Brillo v. Co. i&aione:r of Cuutcrns , C. T. ... No. l76 , Nove ber 14, l956t cS�.nrt.cAs. 1vo. . C1 s - sione~ of Cu;to~s . 23~ , Dee r 2?. , 19~. )� � !1nd no re s~n for dev! t in fro the vi ws expx s�d in aid c. r. ~ . C �� �o. 227. The decision appeal d fr r :ls vareed. l!,n the ;;.;:::..::~_.;b;::;.e.=n~, fil@~ - b.!_ p et!ti ona~ 1n is h;:..~::::=r=�=h...___,_,.__,_..-ellcd. No eotsts. OR RED. anil3, J ly 16, 1958. / ' V:: X~-., P.L !AN J! . U !..I ssociate Judge 276