CTA Case No. 721 (Decision)

/ / SERREE INVESTMENT CQ~PANY, C. T.A. Petitioner , CASE NO . 721 / - versus - COMMISSIONER OF CUSTOMS , Respondent~ X- - - - - - - - - - - - X DEC IS I 0 N A shipment of eighty-five (85) packages of melon seeds was received py the petitione r from Hongkong some- time in April , 1955. Upon arrival in Manila of said shipment , the Collector of Customs of Manila ordered the forfeiture thereof for failure of petitioner to pre- sent any release certificate of the Central Bank , in violation of Circulars Nos. 44 and 45 of said Bank. The facts of the case are stated in the stipulation of facts dated February 16 , 1961 submitted by the parties , pertinent portions of which are quoted hereunders 1. That petitioner is the consignee of eighty-five (85) packages of melon seeds which arrived in the Port of Manila from - Hongkong on board the S/S �Aeolus� on _April 21 , 1955 , under Reg . No . 450 ~ covered by Seizure Identification No. 2916, and declared in Entry No. 34608, Series of 1955; 2. That said shipment is duly covered with the Bill of Lading, Commercial Invoice , and the official receipt evidencing payment of estimated duties and estimated sales tax in the amount of P2 , 955.95 , and another of- ficial recei?t for the payment of surcharge in the amount of 20. 00; 3. That the merchandi se in question did not have any Central Bank Release Certifi~ cate submitted for which reason , it was order- ed seized by the Appraisers' Division of the

DECISION - C.T.A. CASE N0.721 - 2- Bureau of Customs for alleged viola- tion of Central Bank Circulars Nos. 44 and 45 in relation to Section 1363(f) and Section 1250 of the Revised Adminis- trative Code; 4. That to release the said ship- ment, petitioner filed Surety Bond No. 317 of the Pioneer Insurance and Surety Corporation (PISCO), dated sAtpxriTlHO2U3S,AND 1955 for the �sum of TWENTY PESOS ( 26,000.00)1 pending the seizure proceedings; 5. That ruling on the seizure iden- tification proceeding, the Collector of CUstoms ordered the payment of the bond, from which ruling appeal was taken to respondent Commissioner of Customs; 6. That respondent Commissioner of Customs, in its decision of November 12, 1959, ordered the confiscation of the bond and payment by petitioner and the surety company jointly and several- ly of the sum of �26,000.00. (See PP� 32- 33, C.T.A. records.} The sole basis of the herein appeal is that Cir- culars Nos. 44 and 45 of the Central Bank which regu- late importations involving no-dollar remittance are void because said Bank had no authority to regulate no-dollar importations. It has been held that said circulars were legally issued, so that any importation not covered by a release certificate issued by the Cen- tral Bank, although involving no immediate remittance of foreign exchange, is subject to forfeiture under Customs Law. (See Francisco Pascual v. Com. of CUs- toms, G. R. No. L-12219, April 25, 1962, and cases cited therein. ) WHEREFORE, the decision appealed from is here-

DECISION .. C.T.A. CASE NO. 721 - 3- by affirmed, with costs against petitioner. SO ORDERED. Manila, December 29, 1962. ~ Associate Judge WE OON:URS ~ Presiding Judge /