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Transglobe International vs Court of Appeals and Commissioner of Customs [DISSENTING OPINION, PUNO, J.]

TRANSGLOBE INTERNATIONAL, INC., petitioner, vs. COURT OF APPEALS and COMMISSIONER OF CUSTOMS, respondents. [DISSENTING OPINION, PUNO, J.]

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

DISSENTING OPINION 

PUNO, J.: 

The petition at bar seeks to reserve the Decision of the Court of Appeals in CA-GR SP No. 37866 which, in effect, barred herein petitioner Transglobe International, Inc. from redeeming its shipment from Hongkong which was seized by the Bureau of Customs after finding that the entries in its covering documents were false fictitious. 

It is respectfully submitted that the petition should be denied as petitioner failed to show that the Court of Appeals committed a reversible error in its ruling.  

Section 2307 of the Tariff and Customs Code provides: 

"Subject to the approval of the...