CTA Case No. 1469 (Decision)

REPUDLIC GP YHS PHILIPPIRES COURT OF TAX AFPEALS QUREON CIrY

C. PLSRAAP COMPANY in its

19 be

cepacity an ship agont of 2 the S/s AYsTi as Chief stenard or the /a os PIlU in his cepaoity SAYSANSTRIN" -V0r88 Petitioners, I and A C80. C.T. 146c

ACTIRG COISSJONER t OP CUSTOMS Hespondent he

C..A COMPAn s enpaolty as ship agonla sf the SVAYANARIR -veraus - Potitionor, CASNO.183 C.F.A

AGFING COMMISHTONRA GI CUATONS R C Respondent. E

DRCISION

Thone are appeals from the aeeiaions o

reeponent nffiring decisions of ths Ooliootor

f customn of Mantla whfeh doereod the forfeiture

of 800 onopol 1ightrs and I ball pen and

uphele tte iposition of a fne of P,000.o

on /aynstetn. for the reasom thet

chese annee aroge fros the seno set of faots, the

nnme wizl do conoidered tointiy.

On June 21960 om f Catons ngnt

whn bonrded the 3/ eyrnetein whilo 1t a

tn tha no of aniln found uantreste6 0

Monopol iighterg oa 12 bell psns ineide the

3

DSCISION - CCASNO5+69&

2

cabin of the chief stoverd. The erticles were

#eired nnd nn ndministrtiye fine of Py,000,00

imposod cn the asid vessel.

Seisur an forfeitere proceedinrs ware instituted and efter honring, the Acting Col

iector or Custges doerood the forfeicure of the articles for boing umianifoated, pnramant to

Soetion 2930, in relntion to ctien 1005 of thn ariff nd Cngtcno Code and i=posnd an administrative fine of P5,000.00 on the /8 myornstein mder Section 2721 of the anme Code Fron thone dcisiong potitionnr appealed to tne Acting Grominsionen of cuatoris who sustninod the iiatng ad thm ocisions of ho cting Col locton of Cuatoms. Henoe, thase ppeals

Tho cnly iasue to be reolved in thee cones sheths or nst the forfeitie os the imte rticle nd the tmosition of the fins o the seia veteel are in accordence vith la

thare is no eissute ns tg the Inota ef the

Oaae8. Ic whe admittod by potitianors that the aticles in question ero not ineludod in he Jna crge manifant atore iist, pnnsongor hag age manifest crow docinretin lsot and curio line of the vessel lover i ea clele tnet they mre not cargoee fo htch a =anifont v

+ Tequired. It was alleged that they were paraals.

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DSCISISN C C CAS8S NO8.1+691483

*3

merely entruntad te tte ahief atevard to be deli-

tered to goe riends in Hongkong nnd Japan, and

thirefora neod not be included in the invard cergo

aniest mubttee to the aronu ar Cuatase of

Pantla. on tha othor hend, it nm contended by

rospontent that tho saie articien were cargoes

which shonld be inodwel in the manifent of the

voasel.

The pertinent portions sf Seetons io05 an

530g of the Tariff nna Custong Coce, upon vaich the forfeittire of the articles vas banof, provide

havo on bord a anata matt of Iannl Trm oaim 2ot.-varyvo- Ali har anrro- (Undarseering eupnlied.) selrrot e foreign port ar pinee aust ec.1005. Manrent Rnon af

X X X

Tonfeia Inag Ir ad Ouato Lavs nd othar chjocts shniiunder tha fol- loing conditians, bo athjeet to for- Any vessel or alerare, Faioure: ie, 2530 Preuart Snbieat af crrgo,artiein

Y E

any vossel or aireraft if mnnifese or is zequirad. (0nterecoring snpplica. .lnnanifent ertile found on

find the/eontontion of pe titionars to be wtthout merit.Vcticn lco5 sqieg every vag sel from s foreien port tc hava en bonrd a comlute naniest of al1 her cargoes and Seetion 2730 indi- caten the artteles thet may he the auhject o

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.CAS03.119 10

forfeituro ils L i ilnt na to he pro

olee definition of onrgo" our Pupeme Court has ronstrud eargo to ineludo all goods, re and

serahndiae nbonrd srip vhich do no Tora psrt gd

the hip's store Um. Islns Fiiipins, 81. aimtariy, it ms held tht ethe

vord eargo ofers to C antire inding of the hip toh carris tt an includee all goods

6ron ochnnaine affocte, snd inocd ovarything f o7 o esciptin Tm bon x oept aueh things ns are used or intoxiad nsr use

in oomaction vith thn mgoment or afreetion of

the vosaei and are not intendod for delivery o

ny ort f cnll n aoopt nlo, pwrhpo pa8

0o grnt ther ggnao U

3P.8 The artielae in guts- ion vera nettber pnrt af tha ghip's tores nor vore thoy used gr intandot for une in conneotion

vith che ssnaiesent or aireotion n tho vossel. J

Aauningared, tht he ariss tn qts tion vera renily latonded to he delivrod in Hong iong ar Japnn, ouah faet deer not erenpt aci

artiolcs froe huing manirestos aroth ro Pondene tht the nfonoeguotod Dortlon of reecion 05 doo ot meke ny etioion boteon n rgo intese for elivory in ny port in the Paillpoian

and onn which is intondod tc ho delivorea in othar Dor*s.

380

CCASN0319&183 D0Ii0

Finally, Dotitionors contanded that thm wos-

101 S ayernatein ha nover been involved

in nny guntoma violation, end insinuntad that the f 5,000.00 sble 00t121

of tho Zariff bn Cistona Coda mnthories the

impoeition or fin of 0od 710g0000

npen a veeaol which enters or doparta froa a pert of ntry onveyint teanlfeete cnrgo. Va eg o

plnsible resaon to varrnnt a moifleetion in he

amount of the fino impogsd in this eane it sot

sppearing thst thers was an abuee cf eteeretion in

tho catervinntion ar the proper nenalty as guther-

izod by la.

o the dacistone apponled frc are hereby nffirmed, with coeta against potitinners.

CO ONDIRD.

Cuon ctyeanbor 29 2964

Na ROAS HALI Angoeiata Padge

I gcus

Prasieing euot

381 M