CTA Case No. 722 (Decision)

llMO'IIL!C el" Tf'f.'l!: l'" HiLl.t",. ,,...111 ::f)URT r ,~� APPEAl -' ~~ SERREE INVESTMENT OOi\.WNJY, c . T. A. Petitioner, CASE NO. 722 - versus - COMMISSIONER OF OJSTOMS , Respondent. X- - - - - - - - - - - X I DECISION This is an appeal by the petitioner from a deci- sion of respondent Commissioner of Customs affi~ing a decree of forfeiture issued by the Collector of Cus- toms of Manila involving a shipment of one hundred (100) baskets of fresh !itches consigned to petitioner. The facts of the case are stated in the stipulation of facts dated February 17 , 1961 subnitted by the parties, pertinent portions of which are quoted below: 1. That petitioner is the consignee of one hundred (100) baskets of fresh lit- ches which arrived in the Port of Manila from Hongkong on board the S/S �ralabot� on May 14 , 1955 , under Reg. No. 555 , cover- ed by Seizure Identification No. 3016 , and declared in Entry No. 43735, Series of 1955; 2. That s~id shipment is duly cover- ed with the Bill of Lading, Commercial Invoice, and the official receipt eviden- cing payment of estimated duties and estimated sales tax in the amount of -214. 46 , and another official receipt for the payment of surcharge in the amount of 20.00; 3. That the merchandise in question did not have any Central Bank Release Cer- tificate Qubmitted for which reason, it was ordered seized by the Appraisers' Div- ision of the Bureau of Customs for alleged violation of central Bank Circulars Nos. --

DECISION - C.I.A. CASE NO. 722 - 2- 44 and 45 in relation to Section 1363(f) and Section 1250 of the Revised Administrative Code; 4. That to release the said shipment , petitioner filed Surety Bond No. 331 of the Pioneer Insurance and Surety Corporation (PISCO), dated May 16 , 1955 for . the s urn of One Thousand Five Hundred Sixty Pesos ( 1 ,560. 00), pending the seizure proceedings; 5. That ruling on the seizure identifica- tion proceeding, the Collector of Customs order- ed the payment of the bond , from which ruling appeal was taken to respondent Commissioner of Customs ; 6. That respondent Commissioner of CUs- toms, in its decision of November 16 , 1959, ordered the confiscation of the bond and , pay- ment by petitioner and the surety company joint- ly and severally of the sum of 1 ,560.00� (See PP � 28-29. C.T;A. records.} The sole iss ue presented in this appeal relates to the legality of Circulars Nos. 44 and 45 of the Central Bank which regulate importations involving no-dollar remittance. It has been held that said circulars were legally issued, so that any importation not covered by a release certificate issued by the Central Bank, al- though involving no irrunediate remittance of foreign ex- change , is subject to forfeiture under Customs law. (See Francisco ascual v. Com. of Customs, G. R. No. L-12219 , . pril 25, 1962 , and cases cited therein. ) WHEREFORE, the decision appealed from is hereby affirmed, with costs against petitioner. SO ORDERED. Manila , December 29 , 1962. ROMAN M. UIAALI ssociate Judge