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Commissioner of Customs vs. Eastern Sea Trading 3 SCRA 351 or 113 Phil. 333

THE COMMISSIONER OF CUSTOMS and THE COLLECTOR OF CUSTOMS, petitioners, vs. EASTERN SEA TRADING, respondent.

G.R. No. L-14279 | 1961-10-31

D E C I S I O N 
 
CONCEPCION, J.: 
 
Petition for review of a judgment of the Court of Tax Appeals reversing a decision of the Commissioner of Customs. 
 
Respondent Eastern Sea Trading was the consignee of several shipments of onion and garlic which arrived at the Port of Manila from August 25 to September 7, 1954. Some shipments came from Japan and others from Hongkong. Inasmuch as none of the shipments had the certificate required by Central Bank Circulars Nos. 44 and 45 for the release thereof, the goods thus imported were seized and subjected to forfeiture proceedings for alleged violations of section 1363 (f)...