Back

Norberto Romualdez, Et Al. Jr. vs. Francisco Arca, Et Al.

NORBERTO ROMUALDEZ, JR., in his capacity as Commissioner of Customs and TEOTIMO A. ROJA, in his capacity as Acting Collector of Customs, petitioners, vs. HON. FRANCISCO ARCA, Judge of the Court of First Instance of Manila and SAN DIEGO FISHERY ENTERPRISES, INC., respondents.

G.R. No. L-20516 | 1967-11-15

D E C I S I O N 


BENGZON, J.P., J.: 

On July 2, 1962, San Diego Fisheries Inc., leased one of its fishing boats - the "M/B" Rio Grande" - for three months to Candido Mayor. Later that month, the vessel, loaded with untaxed blue seal cigarettes, was caught along Pasig River, seized 1 and held by the Commissioner of Customs for violation of Section 2530 (a), (b) and (c) of the Tariff and Customs Code. 

Acting upon the request of San Diego Fisheries before the Collector of Customs on July 30, 1962 for the vessel's release under bond, the legal officer II of the Custom's Bureau, in a memorandum dated August 13, 1962 to the...