Back

M & V "Don Martin" Voy 047 & its Cargoes of 6,500 Sacks of Imported Rice vs. Secretary Of Finance

M/V "DON MARTIN" VOY 047 AND ITS CARGOES OF 6,500 SACKS OF IMPORTED RICE, PALACIO SHIPPING, INC., AND LEOPOLDO "JUNIOR" PAMULAKLAKIN, PETITIONERS, VS. HON. SECRETARY OF FINANCE, BUREAU OF CUSTOMS, AND THE DISTRICT COLLECTOR OF CAGAYAN DE ORO CITY, RESPONDENTS.

G.R. No. 160206 | 2015-07-15

D E C I S I O N
 
BERSAMIN, J.:
 
This case involves the seizure and forfeiture of the rice cargo and its carrying vessel on the ground that the rice cargo had been smuggled.
 
The Case

Under review is the decision promulgated on July 29, 2003,[1] and the resolution promulgated on September 25, 2003,[2] both in CA-G.R. SP No. 66725, whereby the Court of Appeals (CA) reversed and set aside the ruling rendered on May 22, 2001[3] and the resolution issued on August 30, 2001[4] by the Court of Tax Appeals (CTA) in C.T.A. Case No. 5890 respectively affirming the forfeiture by the customs authorities of the vessel M/V...