Back

Capulong vs. Acting Comissioner of Customs

BIENVENIDO CAPULONG, petitioner, vs. THE ACTING COMMISSIONER OF CUSTOMS, respondent.

G.R. No. L-22781 | 1975-07-25

D E C I S I O N

MAKALINTAL, C.J:

This is a petition for review of the decision of the Court of Tax Appeals which affirmed in toto the decision of respondent Commissioner declaring the forfeiture of the articles involved in this case in favor of the government, and ordering petitioner as well as the surety, Pioneer Insurance & Surety Corporation, to jointly and severally pay in cash to the Bureau of Customs within thirty days from notice of judgment the sum of P12,530.00, the full amount of the bond posted therein.

On October 2, 1954, petitioner imported from Hongkong into the Philippines 63 packages of assorted merchandise declared...