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Benito Sanchez Vs. Commissioner Of Customs

BENITO SANCHEZ, petitioner-appellant, vs. COMMISSIONER OF CUSTOMS, respondent-appellee.

G.R. No. L-8556 | 1957-09-30

D E C I S I O N


REYES, J. B. L., J.:

Appeal from a decision of the Court of Tax Appeals affirming the order of the Commissioner of Customs decreeing the forfeiture in favor of the Government of the three (3) cases of merchandise covered by Seizure Identification No. 1276.

It appears that the three cases in question arrived in Manila from Hongkong on October 17, 1953 on the S.S. "Benreoch" consigned to petitioner-appellant Benito Sanchez. The merchandise was entered in the ship's manifest (Exhibit E) and declared in appellant's affidavit and pro-forma invoice (Exhibit J) and Constructive Warehousing Entry No. 68096 (Exhibit I) as...