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Jimmy O. Yaokasin vs. Commissioner of Customs

JIMMY O. YAOKASIN, petitioner, vs. THE COMMISSIONER OF CUSTOMS, SALVADOR M. MISON and the DISTRICT COLLECTOR OF THE PORT OF TACLOBAN, VICENTE D. YUTANGCO, respondents.

G.R. No. 84111 | 1989-12-22

D E C I S I O N 

GRINO-AQUINO, J.: 

This petition questions the power of automatic review of the Commissioner of Customs over the decision of the Collector of Customs in protest and seizure cases. 

On May 27, 1988, the Philippine Coast Guard seized 9000 bags/sacks of refined sugar, which were being unloaded from the M/V Tacloban, and turned them over to the custody of the Bureau of Customs. 

The petitioner presented a sales invoice from the Jordan Trading of Iloilo (Annex A, Petition) to prove that the sugar was purchased locally. The District Collector of Customs, however, proceeded with the seizure of the bags of...