Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Lost Goods in Customs Custody: Government Liability and Revival of Judgments
A guide to government liability for lost goods in customs custody, revival of judgments, and legal interest rules under Philippine law.
Customs Has Exclusive Jurisdiction Over Seized Vehicles, Not Replevin Courts
The Supreme Court ruled that regional trial courts cannot take custody of goods already seized by the Bureau of Customs through a replevin suit.
When Can the Solicitor General Represent Public Officials: Clarifying Conflicts of Interest in Damage Suits
The Supreme Court clarifies the Solicitor General's authority to represent public officials and the limits of court jurisdiction over customs seizures.
Freeport vs Customs Territory: Navigating Importation Laws in Philippine Economic Zones
Supreme Court ruling on EO 156 clarifies that importation bans in customs territory do not automatically apply inside the Subic Bay Freeport.
Declare or Beware: Understanding Smuggling Under Philippine Customs Law
A flight attendant concealed 20.1 kg of gold jewelry and failed to declare it. The Supreme Court explains when non-declaration becomes smuggling.
Customs Jurisdiction Prevails Challenging Seizure AND Forfeiture Powers OF THE Bureau OF Customs
Landmark ruling clarifies that RTCs cannot interfere with Bureau of Customs seizure and forfeiture proceedings, even if the warrant appears defective.
Customs Search vs Unlawful Seizure: Limits of Airport Security
Philippine Supreme Court ruling on warrantless customs searches at airports, balancing constitutional rights against anti-smuggling enforcement.
Full Customs Duty Payment Bars Forfeiture Despite Procedural Lapses
Supreme Court rules that full payment of customs duties and taxes terminates importation, preventing forfeiture despite procedural irregularities in shipment transfer.
Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection
Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.
Jurisdictional Boundaries Customs Authority VS Regular Courts IN Cargo Abandonment Disputes
Solicitation of Gifts: Upholding Ethical Standards in Customs Operations
Customs officers found guilty of soliciting gifts under RA 6713. The Supreme Court affirms that substantial evidence suffices in administrative cases.
Upholding Ethical Standards in Court Liability for Discourtesy, Negligence, and Premature Judgments
A Supreme Court ruling on judicial misconduct in issuing TROs over customs seizure cases, reinforcing ethical standards for judges.
When Is a Customs Broker a Common Carrier? The Transorient Container Case
A customs broker who transports goods as part of its business is a common carrier bound by extraordinary diligence under Philippine law.
Defining the Boundaries of a Common Carrier When Transportation Duties Imply Extraordinary Diligence
A customs broker who transports goods as part of its business is a common carrier bound by extraordinary diligence under Philippine law.
Burden of Proof in Customs Forfeiture Cases: The Requirement of Actual Fraud
Philippine Supreme Court clarifies that customs forfeiture requires proof of actual fraud, not mere negligence or honest mistake.
Customs Duty Refunds: Navigating Administrative Remedies and Prescriptive Periods
Philippine Supreme Court ruling on customs duty refund claims, administrative remedies, and prescriptive periods for taxpayers.
Jurisdictional Boundaries: Appealing Customs Decisions and Exhausting Administrative Remedies in Importation D
Philippine Supreme Court ruling on why importers must appeal customs abandonment decisions to the Commissioner and CTA, not RTC.
Customs Jurisdiction in the Philippines: Why Courts Cannot Interfere with Seizure and Forfeiture
Philippine courts cannot interfere with Bureau of Customs seizure and forfeiture proceedings. Learn the rules from a Supreme Court ruling.
Surety Bonds and Customs Liabilities in the Philippines: Understanding Importer Obligations
Philippine Supreme Court ruling on surety bonds, customs duties, and importer liability when re-export obligations are breached.
Customs Forfeiture in the Philippines: Illegal Removal of Goods and the Buyer Beware Rule
When goods are illegally removed from customs custody, forfeiture can reach any buyer, even one claiming good faith. Learn the rules.