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Commissioner Of Customs Vs. Enoc C. Santos, Et Al.114 Phil. 586

THE COMMISSIONER OF CUSTOMS, petitioner, vs. ENOC C. SANTOS, ET AL., respondents.

G.R. No. L-11911 | 1962-03-30

D E C I S I O N 


BAUTISTA ANGELO, J.

 On May 4, 1954, seventy-one (71) cases of merchandise arrived on board the S/S TJPANAS from Hongkong consigned to Enoc C. Santos. The whole merchandise was declared under Entry No. 07299 which was covered by a release certificate issued by the Central Bank. Three of the 71 cases of merchandise were described as falling under Code No. 650601 which refers to "Bags and Sacks, Cotton" and under the sub-title "Bags and Sacks for Packing, New or Used." However, upon examination of these three cases, it was discovered that they contained 500 dozens of ladies' purses made of cloth with imitation...