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The Commissioner of Customs and the Undersecretary of the DOF vs. Gold Mark [CONCURRING OPINION, PERLAS-BERNABE, J.]

THE COMMISSIONER OF CUSTOMS AND THE UNDERSECRETARY OF THE DEPARTMENT OF FINANCE, PETITIONERS, VS. GOLD MARK SEA CARRIERS, INC., AS THE REGISTERED OWNER OF THE BARGE "CHERYL ANN,"* RESPONDENT.

G.R. No. 208318 | 2021-06-30

CONCURRING OPINION
 
PERLAS-BERNABE, J.:
 
I concur. Contrary to the Court of Tax Appeals' (CTA) holding, the Indorsements issued by the Department of Finance (DOF) and the Bureau of Customs (BOC) ordering the seizure and forfeiture of respondent's barge "Cheryl Ann" in favor of the government should be reinstated.
 
However, I take this opportunity to convey my thoughts on Section 2530 (a) of the Tariff and Customs Code of the Philippines (TCCP) as applied to this case. The provision reads:
 
a. Any vehicle, vessel or aircraft, including cargo, which shall be used unlawfully in the importation or...