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Transglobe International vs Court of Appeals and Commissioner of Customs 302 SCRA 57

TRANSGLOBE INTERNATIONAL, INC., petitioner, vs. COURT OF APPEALS and COMMISSIONER OF CUSTOMS, respondents.

G.R. No. 126634 | 1999-01-25

D E C I S I O N 
 
BELLOSILLO, J.: 
 
On 27 April 1992 a shipment from Hongkong arrived in the Port of Manila on board the "S/S Sea Dragon." Its Inward Foreign Manifest indicated that the shipment contained 1,054 pieces of various hand tools. Acting on information that the shipment violated certain provisions of the Tariff and Customs Code as amended, agents of the Economic Intelligence and Investigation Bureau (EIIB) seized the shipment while in transit to the Trans Orient container yard-container freight station. An examination thereof yielded significant results - 
 
1. The 40 ft. van was made to appear...