D E C I S I O N
NARVASA, J.:
In Customs Case No. 813, the Commissioner of Customs rendered a decision on August 11, 1969, declaring illegal the seizure by elements of the Philippine Navy of the M/V "Hyojin Maru" a vessel of Japanese registry, and ordered the release of the vessel and its cargo to the claimants, Chan Chiu On and Cheung I. 1 Return of the cargo as thus ordered was effected pursuant to a directive of the Secretary of Finance dated February 5, 1970. 2 Release of the vessel, however, was never effected; it sank while yet in the custody of the Bureau of Customs, and requests by the Bureau to the Philippine Navy and the...
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