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Jimmy O. Yaokasin vs. Commissioner of Customs [DISSENTING OPINION, MEDIALDEA, J.]

JIMMY O. YAOKASIN, petitioner, vs. THE COMMISSIONER OF CUSTOMS, SALVADOR M. MISON and the DISTRICT COLLECTOR OF THE PORT OF TACLOBAN, VICENTE D. YUTANGCO, respondents.

G.R. No. 84111 | 1989-12-22

Separate Opinions 

MEDIALDEA, J., dissenting: 

The present case involves two decisions of the Collector of Customs of Tacloban City on a seizure case. The first decision was rendered on June 7, 1988, ordering the release of 9,000 bags of sugar belonging to petitioner Jimmy Yaokasin which were seized by the Philippine Coast Guard and turned over to the custody of customs authorities. The second, rendered on July 15, 1988 reverses the first decision and orders the forfeiture of the sugar. Petitioner did not appeal the June 7 ---- decision and the Collector of Customs rendered the second decision predicated on the automatic review...