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Farm Implement & Machinery Co. vs. Commissioner of Customs 24 SCRA 905

FARM IMPLEMENT & MACHINERY CO., petitioner, vs. COMMISSIONER OF CUSTOMS, respondent.

G.R. No. L-22212 | 1968-08-30

D E C I S I O N 

SANCHEZ, J.: 

Petitioner sought the entry, duty-free, of 118 bags of zinc oxide dry pigment. The Customs Collector took petitioner's importation out of the area in which the Bell Trade Act, also known as the Philippine Trade Act of 1946, 1 operates; and directed seizure and forfeiture of the shipment upon the ground of fraudulent misdeclaration within the meaning of Section 1363(m)-3, (m)-4, and (m)-5 of the Revised Administrative Code. The Customs Commissioner affirmed. The Tax Court sustained. Hence, this appeal. 

First to the facts. On December 27, 1953, the shipment arrived in Manila from New York per SS...