Basis of Dutiable Value. All additions to the price actually paid or payable shall be made only on the basis of objective and quantifiable data.
Obstruction of Customs Premises. Persons Having Police Authority. Officials of the Bureau of Customs, collectors, assistant collectors, deputy collectors, surveyors, security and secret-service agents, inspectors, port patrol officers and guards of the Bureau of Customs.
Officers of the Philippine Navy when authorized by the Commissioner. Any person especially authorized in writing by the Commissioner.
Officers generally empowered by law to effect arrests and execute processes of courts, when acting under direction of the Collector. Any person especially authorized by a Collector, subject to the restrictions stated in the next succeeding section.
Persons exercising the powers hereinabove conferred shall, in the exercise thereof, have the same authority, be entitled to the proper protection, and shall be governed by the same law, not inconsistent with the provisions of this section, as other officers exercising police authority in general.
All such appointments shall be in writing, and the original shall be filed in the customhouse of the district where made. Exercise of Power of Seizure and Arrest.
Authority to Require Assistance. It shall be the duty of any police officer upon whom such requisition is made to give such lawful assistance in the matter as may be required.
Right of Police Officer to Enter Inclosure. Search of Dwelling House. The power of search hereinabove given shall extend to the removal of any false bottom, partition, bulkhead or other obstruction, so far as may be necessary to enable the officer to discover whether any dutiable or forfeitable articles may be concealed therein.
No proceeding herein shall give rise to any claim for the damage thereby caused to article or vessel or aircraft. Right to Search Vehicles, Beasts and Persons. Female inspectors may be employed for the examination and search of persons of their own sex.
Warrant for Detention of Property — Bond. Provided, That articles the importation of which is prohibited by law shall not be released under bond.
Report of Seizure To Commissioner and Auditor. Notification to Owner or Importer.
For the purpose of giving such notice and of all other proceedings in the matter of such seizure, the importer, consignee or person holding the bill of lading shall be deemed to be the "owner" of the article included in the bill. For the same purpose, "agent" shall be deemed to include not only any agent in fact of the owner of the seized property but also any person having responsible possession of the property at the missing of the seizure, if the owner or his agent in fact is unknown or cannot be reached.
Notification to Unknown Owner. Description and Appraisal and Classification of Seized Property.
Redemption of forfeited property shall not be allowed in any case where the importation is absolutely prohibited or where the surrender of the property to the person offering to redeem the same would be contrary to law. Protest and Payment upon Protest in Civil Matters. No protest shall be considered unless payment of the amount due after final liquidation has first been made.
Protest Exclusive Remedy in Protestable Case. Form and Scope of Protest. The scope of a protest shall be limited to the subject matter of a single adjustment or other independent transaction; but any number of issue may be raised in a protest with reference to the particular item or items constituting the subject matter of the protest.
Samples to be Furnished by Protesting Parties. Such samples shall be verified by the custom official who made the classification against which the protest are filed.
In seizure cases, the Collector, after a hearing, shall in writing make a declaration of forfeiture or fix the amount of the fine or take such other action as may be proper.NATURE OF FORFEITURE PROCEEDINGS It is administrative and civil in nature and is directed against the thing itself..
(as amended by RA ): Civil and criminal actions are instituted in the name of the government and shall be conducted by customs officer.. ADMINISTRATIVE AND JUDICIAL PROCEDURE RELATIVE TO CUSTOMS SEIZURE AND. (a) Administrative expenses shall refer to those reasonable and necessary expenses: (1) incurred or arising from the filing of a petition under the provisions of this Act; (2) arising from, or in connection with, the conduct of the proceedings under this Act, including those incurred for the.
judicial and administrative proceedings 4. DEFINITIONS a Judicial Proceeding Any case or controversy pending before any Federal, State, or local court b Administrative Proceeding Any proceeding pending before any Federal, State, or local agency and undertaken for the issuance of any regulations, orders.
As provided in Sec (as amended by RA ): Civil and criminal actions are instituted in the name of the government and shall be conducted by customs officer.
penalty or forfeiture shall be filed in court WITHOUT the approval of the Commissioner. But NO civil or criminal action for recovery of duties or the enforcement of any fine.
a decree to consolidate and codify all the tariff and customs laws of the philippines presidential decree no. an act amending certain provisions of presidential decree no. , otherwise known as the tariff and customs code of the philippines, as amended, and for other purposes.
To facilitate the consolidation of judicial review in one court and to conform to generally sound practice respecting administrative sanctions,5 the Administrative Conference recommends one change in these enforcement procedures: that de novo district court penalty collection proceedings be eliminated in favor of on-the-record review in the.