LYCEUM OF THE PHILIPPINES UNIVERSITY

CUSTOMS 6
COURSE OUTLINE
Administrative and Judicial Proceedings

Atty. Christopher P. Capul

I. INTRODUCTION

Articles VI, VII, VIII, 1987 Constitution

II. SEARCH, ALERT, SEIZURE AND ARREST

Article III, 1987 Constitution

Section 214 – 307, CMTA
Section 1111 – 1112, CMTA
Articles 22(3), and 27(3) to (7), Vienna Convention on Diplomatic Relations

Cases:

Papa v. Mago, G.R. No. L-27360, 28 February 1968

Vierneza v. Commissioner, G.R. No. L-24348, 30 July 1968
Asaali v. Commissioner, G.R. No. L-24170, 16 December 1968
Pacis v. Pamaran, G.R. No. L-23996, 15 March 1974
Viduya v. Berdiago, G.R. No. L-29218, 29 October 1976
Chia v. Acting Collector of Customs, G.R. No. L-43810, 26 September 1989
Rieta v. People, G.R. No. 147817, 12 August 2004
Boac v. People, G.R. No. 180597, 7 November 2008

III. ADMINISTRATIVE PROCEEDINGS

Advance Ruling and Dispute Settlement

Section 1100 – 1105, CMTA

CAO 3-2016

Seizure / Forfeiture and Protest Cases

Section 1106 – 1110, CMTA

Section 1113 – 1125, CMTA
Section 1126 – 1128, CMTA

Cases:

Section 1119
Tri-mark Ventures Trading v. Commissioner, CTA Case No. 6858, 30 January 2008

Section 1124
Dynamic Logistics International Corp v. Commissioner, CTA EB No. 531, 4 January 2011
Tri-mark Ventures Trading v. Commissioner, CTA Case No. 6858, 30 January 2008,
supra

Section 1110
Nestle Philippines, Inc. v. Court of Appeals, G.R. No. 134114, 6 July 2001

Section 1113
El Greco v. Commissioner, CTA EB No. 172, 14 March 2007

Section 1123
 Trisha Shipping Lines v. Commissioner, CTA Case No. 6599, 9 February 2007

Compromise

Section 1131, CMTA

Case:

Republic v. Solid Mills, Inc., CTA OC Case No. 011, 14 April 2008

Compulsory Acquisition

Section 709, CMTA

Collection of Duties and Taxes – Distraint and Levy

Section 1132 – 1134, CMTA

IV. JUDICIAL PROCEEDINGS

Republic Act No. 9282 as amended by Republic Act No. 9503

A.M. 10-04-20-SC (The Internal Rules of the Supreme Court)
A.M. 05-11-07-CTA (Revised Rules of the Court of Tax Appeals)
Rule 45, Rules of Court (as amended by A.M. 07-07-12-SC)
Rule 52, Rules of Court

Advance Ruling and Dispute Settlement

Section 1104, CMTA, supra

CAO 3-2016, Section 4.10, supra

Seizure / Forfeiture and Protest Cases

Section 1135 – 1138, CMTA

Section 1136
Rubills International Inc v. Commissioner, CTA EB No. 471, 29 July 2009
Chia v. Acting Collector of Customs, G.R. No. L-43810, 26 September 1989, supra
BSJ Fishing and Trading, Inc. v. Commissioner, CTA Case No. 7831, 2 October 2008

Collection of Duties and Taxes – Civil or Criminal Action

Section 1132 – 1134, CMTA, supra

Section 1135 – 1138, CMTA
Section 1400 – 1433, CMTA

Compulsory Acquisition

Section 709, CMTA, supra

V. ABANDONMENT

Section 1129 – 1130, CMTA

VI. DISPOSITION OF PROPERTY IN CUSTOMS CUSTODY

Section 1139 – 1151, CMTA

VII. MISCELLANEOUS PROVISIONS

Section 1500 - 1514, CMTA