Tariff is one of the sources of revenues classified as suability?

because all the offenses under

the Tariff Code which is based on PD 1464 is malum prohibitum so when we talk of Tariff
may refer to book of rates because you know the tariff is ad valorem by nature. When we
say ad valorem it means to say that immediate intervention of a third party to determine
the tax. So we call it Customs appraiser.
Now, at the outset you will notice that this is administered by the Bureau of customs.
Commissioner of customs is under the Department of Finance. So commissioner of customs,
deputy commissioners and there are District collectors scattered all over the Philippines on
places which are considered port of entry where goods may enter legally. So that is how it is
implemented. Of course, Philippine is an island and entry of goods to the country is either
by air or by sea that's why the very important definition here is when does importation
begin and when does it end. So importation begins the moment an aircraft or vessel enters
the jurisdiction of the country with the intention to unload. So it is very vague. The intention
to unload. And one of the ways to decipher the intention to unload When does the
intention to unload is through malum prohibitum so that admits of no reason. For instance,
if ever there is a vessel now most of the goods coming to the country are (2:51?) thus
limited are the items that can be carried by plane. So first of all, to gauge whether there is
intention to unload, there is a document called manifest. So what is a manifest? Manifest is
a sworn declaration that a vessel, a captain of the vessel or porter declares where it is the
cargo that it carries. So if there is a vessel coming from Malaysia intending to be cargo to the
country then that should be manifested. How do you define cargo? Cargo refers to
merchandise, wares, chattels, personal properties, movables, anything that can be carried
no and of value other than sea stores and provision. So this is very important "other than" .
So what do you understand by sea stores. So some vessels, there is a store inside containing
goods that are available to all passengers. That is not considered as cargo but it must be
declared in the sea stores inventory and the other one is provision. Provision are things that
the crew needs while on voyage so it takes time for them. A vessel coming from Amsterdam
going to Bahrain must be provisioned for the crew's sustenance. Food. So if ever there are
other things like beautiful articles anything that is considered dutiable under the tariff code,
that should be manifested for example a vessel enters the jurisdiciton of the country and by
the way persons who will be encountered here are the customs agent or the customs police
and since the Bureau of Customs has limited manpower, the law requires the assistance of
all the law enforcement agencies on the sea like the the navy, the coast guard, the marines,
and under PNP. All the police agencies that are tasked to assist the Commisioner of customs
in apprehending violators of the tariff code no? So that is the rule. So the vessel enters the
jurisdiction of the country and the customs agent holds the vessel the first thing he is asked
is the manifest because an unmanifested cargoes under the tariff code is subject to
confiscation that's why the moment there is a vessel that enters the jurisdiction of the
country and there is already automatically an intention to unload unless proven otherwise
no? For instance there is a Taiwanese apprehended in Manila International Airport that was
before MIA si NAIA now no. Taiwanese was appreheded in the airport and his body okay.
And when accosted by the customs agent he was telling them that i am here because I
missed my connective flight to Taipei therefore as a matter of fact I have here connective
flight first thing in the morning. The question is has the importation begin? The answer is no
because his being in Manila was only for convenience because he missed the flight. Nataon
lang. siguro nagtagal sa c.r. Di malaman kung ano gagawin nakaalis tuloy yung flight so
naiwan siya and he goes to a connective flight the next morning so has importation begin?

So sumakay sya sa connecting flight, has importation begun? No. Because he has no
intention unload. Okay so, intention to unload is gauged on the fact and on the basis of the
fact that everything is malum prohibitum. So a vessel that is really serious in complying with
the Tarrif Code, the moment it enters the jurisdiction if the country nakaready na yang
MANIFEST para pag umakyat yung customs police para magcompare nang nakalista jan,
with the count, physical inventory pag may difference yan na more than 25 % that is
automatically subject to seizure thats why the two cases here under the Tarrif Code is on
protest and seizure. Pagka seizure, yung mga violators. Pag protest ay yung sa dutiable, yung
sa pagbabayad ng duties, parang inaaassess yan ng appraiser. Pagka yun namang seizure,
mga customs police naman. Customs agent, yang mga yan. Pagpasa naman nung manifest at
pag less than 25% ang diperesnsya, that can be settled with a fine.okay so ang gagawin
ngayon, may manifest ka na, lumusot ka na. Dapat ang pasok mo, sa PORT OF ENTRY. So
ehat is a port of entry? A port of entry is the authorized disembarkation point for any goods
coming from a foreign country. So diyan nakadestino ang mga district collector. Oh, in the
philippines sa Laoag may district collectore doon, sa Mandaue may District Collector doon,
so in any place where there is an authorized disembarkation point for any cargo, there is a
district collector. So, point of the matter, if ever there are disembarkation of any cargo in
any other places, after all the Phil is a very large place, that is considered smuggling because
of the disembarkation other than the port of entry. And all the goods that it carries are
called contraband. Contraband are automatically subject to confiscation, and not only that,
even the means of transportation are subject to confiscation.so you know, wherever
smugglers do their operation must be under the cover of darkness, surreptitious, early in
the morning, there are smugglers trying to smuggle imported motorcycles from Taipei and
in La Union so the moment the vessel arrived they slowly loaded in the truck and the truck,
itatakbo nya pero yung iba di na kasya sa jeep nalang ganyan, buhatin nalang. So pag nahuli
yun, lahat nang yun confiscated, the vessel and the truck, lahat. Ngayon ang question, what
if you loaded it in a common carrier, sa Victory Liner, is it subject to confiscation? Generally,
no because you will disturb the other passengers except if the certificate of public
convenience of the bus is expired or there is connivance with the smuggker, that must be
proven. Okay in the bar they ask supposing that the goods are loaded in a common carrier is
the common carrier also subject to confiscation? No, as a general rule. Okay. Ang maganda
siyan yung kaso ni Julio Llamado, okay basahin yun. Okay this is a case where in the 1960s
there is an island we pass by Alawat/Alamat island, in the 60s when there was no
electrification yet, yang Alwat island parang Balesin.. Eh ngayon, plain lang, plain so walang
tao diyan. So may 4 persons who intended to do smuggling, so naghire sila nag cesna plane,
sumakay silang apat, 1:00 baba sila doon sa island, umalis na yung cesna plane tapos
bumalik na ng 4:00, meron yung mga petromax yung mga kerosene na ginagamit ng
fisherman nung araw, rechargeable yun. (Meron kami nun nung araw pero di namin
pinapailaw kasi mahal ung gas. Kwento sa oaggamit sa kandila pag nagaaral kaya parang
laging may patay) so ayan, sinindihan na nila yun, kasi gabi e, madilim, ung island parang
small airport sya. Yun oala talaga may bababa na DC3, yung plane na un, ung propeller, yung
ginagamit nung PAL nung araw ah, mababa ang lipad nun, makakapagbilang ka ng tao sa
dinadaanan mo, saka malakas yung sound non.okay so un, pagbaba ng dc3, may darating
palang vessel, kakarga ung nga LUCY cigarette, yun ang mga di na binabayaran ng tax,
masarap yun. Edi pagkakarga nung mga cigarette, lumipad na eh may nakapagtip pala sa
pulis. Alam nyo kung nakalusot un, di natin pinaguusapan ngayon.

The plane used for the goods is confiscated. The owner defended himself by saying that the
plane has been chartered and he had no idea that it was going to be used for smuggling. The
Supreme Court said that the owner should have asked what is the purpose for chartering
the plane. Thus, the plane was also confiscated. That is how strict the implementation of the
Tariff Code is. It admits of no reasons. That is the case of Julio Llamado.
If you want to pursue legal means, then entry should be made in the port of entry. In the
port of entry, there are customs barges(?) where the goods are stored for the purpose of
keeping the goods while waiting for the appraiser who will examine the goods. In the past,
there was no technology yet so a blue book containing the list of items and goods together
with the fixed rates and ad valorem rates are placed. That is why it is called ad valorem
because you need the appraiser to determine the same. Now after appraisal, you will be
issued an ATRIG Authority to release imported goods. If it is issued, you no longer have
any obligation because it means that the tax has been paid.
The next question is what is the jurisdiction of the Bureau of Customs. The Commissioner of
Customs has jurisdiction over the air, over the sea, over all bodies of water, inland waters
such as bays or gulfs as long as there is a connection to the open sea and all the bonded
warehouses where all the goods are stocked temporarily pending release.
The next question, how are importations classified under the Tariff Code. There are 4. One is
prohibited importation. The second one is conditionally fee importation. The third one is
duty free importation. The fourth one is dutiable. In the bar exams, they ask what are the
kinds of prohibited importation under the Tariff Code. There are a lot but give only at least
5. The ones that are very popular guns, ammunition, explosives but those can be allowed
even if prohibited if there is a clearance from the Department of National Defense, drugs,
marijuana, opium but those can be allowed if there is a clearance from the Department of
Health because these are also used as ingredients for medicine. And then we have gambling
paraphernalia, slot machines, lottery machines, gaming machine but thiese may be allowed
if there is a clearance from the appropriate government agency probably PAGCOR. And then
we have apparatus for abortion, pornographic materials and those prohibited by special
laws and those covered by BSP circulars. What is the involvement of the BSP here? Because
there are certain goods that require an outflow of exchange and an outflow of exchange is
always monitored by the BSP. If there are good which require a big outflow of foreign
exchange, the BSP will issue a circular prohibiting the goods from being imported. That is
number 3 of your exams.
Next conditionally fee. Now there are conditions for example breeding animals brought into
the country for breeding purposes and after breeding, it should be brought back to the
country of origin. That is conditionally fee. And then we have products coming from foreign
countries that are for sample for expo in the Philippines just to display it to interested
parties who may want to buy the same in the future but after the expo, it must be returned.
When the US had bases before, those inside that were made for repairs were considered
conditionally fee because vessels are considered movable property. One very common
example is manufacturer who imported raw materials for purposes of converting it to

finished goods for export that is also conditionally fee. For example a manufacturer who
imports raw leather from Italy. At the Customs, he will pay the fee and say that this is a raw
material which I will convert to a finished product. Then after that, he will return to the
Customs when he exports the product to Sri Lanka and say that he paid duties before. The
same will be refunded and this is called as duty drawback.
Dapat alam nyo yung mga technical terms dito, ah. Meron din yung mga tonnage due,
wharfage fee, harbor fee, (?), arrastre. Arrastre yung bayad sa mga rentals kung saan may
bonded warehouses. Eh yung bonded warehouses na yun ERC charge yun. (?)
Yun ang conditionally paid.
A non-profit non-stock educational institution under Article 14 is allowed duty-free
importation as long as the importation will be used for school-related activities. Question:
Suppose there is a school ____ as council for purposes of the school is intending to buy
computers from Japan to be used by its engineering students, how could you go about the
availing of the duty free privileges under Article 14? I will advise the council first to get an
endorsement from the DECS, CHED, or TESDA that, first of all, this is a non-profit non-stock
educational institution; and that this importation will be used by its engineering students
and therefore, school-related. And that will be endorsed to the Department of Finance; and
Department of Finance will issue a circular and order the collector to allow this importation
once it arrive, free from any duties.
Dutiable
Pagpasok noong dutiable goods, yung nag-import, usually ginagawa ng broker yan, gagawa
ng Import Entry for every importation. Import ka ng machineries, gawa ka ng Import Entry;
import ka ng cameras, gawa ka ng import entry; import ka ng ibang appliances, another
import entry kasi iba-ibang description yan.
So what is an Import Entry? That is like a self-assessment. That is a sworn declaration by the
importer describing the goods that it is really him together with its transaction value. Ano
big sabihin ng transaction value? There are various ways of computing the same. In our
memory aid we have many methods of computing the same but in a generic way,
transaction value refers to the invoice value of the importation from the place of origin plus
freight, insurance, brokers fees, cost of accessories, handling charges, and all other
expenses that is necessary to bring it to Manila. Okay, yan ang transaction value. Ngayon
yung transaction value na yon ang magiging pinaka-tax base kung saan impose yung fixed
rate and ad valorem rate, na nasa sa record book pero ngayon computerized na yan. So
titingnan nyayon. Pwede magkaroon ng difference kasi hindi precise yung mga scale doon.
Meron kasing halimawa yung goods like yung sparkling wines. Yung sparkling wines iba-iba
pala yung scale nun depende sa chemical ingredient. Merong mas mataas na nasa 10 plus
30; yung isang sparkling wine na iba ang chemical ingredient na nasa 10 plus 20 lang. (?)
Kaya may nakarating sa Supreme Court na cases. The importer questioned insisting that
dapat 10 plus 20 lang, sabi ng appraiser hindi 10 plus 30. So inappeal nya hanggang
makarating ng Supreme Court. Pagdating sa Supreme Court, meron pala silang wine tasting
doon. Okay para madetermine kung ano. Sabi ng Supreme Court, ay ito ang rate na nag-aapply. Thats the final order. So that is how it works.

Ngayon ang mahirap dyan, ang palaging nananalo, ay appraiser. Bakit? Halimbawa, may dala
kang camera. Import entry: camera. Sabi ng apprasier, e dito yan sa 10 plus 30 kasi iba yan;
yang mga ganyang design at style ng camera dito yan sa 10 plus 30. Sabi ng importer, ay
hindi, dito lang iba ito, 10 plus 20 lang ito. Ngayon ayaw mo bayaran? O sige, I will not issue
an ATRIG. So ang gagawa mo instead, edi magbayad ka under protest. Sabihin mo: I am
paying the amount under the scale of 10 plus 30 but I am contesting this and I am reserving
my right to protest this. Gagawin mo naman nyan pagkabayad mo, you count 15 calendar
days and then you elevate to the collector of customs. Kaya yung pagprotest mo, yung
requisites ng claim for refund dapat present. Kasi pag nagprotest ka, you are taking back the
money you paid, you apply the rule on tax exemption. So the protest must be in writing, you
must specify clearly what your reasons are, the claim must be filed within 15 days from the
final liquidation. So, pagdating sa collector, pag natalo sa collector, sabi ng collector tama
yung appraiser, appeal ka ngayon sa Commissioner. Pag natalo sa Commissioner, appeal ka
sa CTA. Sabi sa RA 9282, the CTA has exclusive appellate jurisdiction on matters coming
from the Bureau of Customs and matters involving liability for customs duties (yun ang
protest), or seizure, detention or release. Tandaan nyo yun, ah?
Ngayon halimbawa, pag-appeal noong importer sa collector, under protest kasi, ang nanalo
ay yung importer, natalo yung Government. Pag natalo yung Government sabi ng batas that
is subject to automatic review by the Secretary of Finance. What is the purpose? To
determine whether the loss of the government was legitimate. So may makikita ka dun na
explain this jurisdiction of the CTA on matters of automatic review, yun yung pag natalo ang
government sa appeal ni importer kay collector. According to the Supreme Court, the
purpose is (1) to validate whether the loss was really legitimate, and (2) naturally, if the
importer won the case, hindi na mag-a-appeal sa Commissioner yan. Hindi na malalaman ng
Commissioner yan. Okay, that is the reason. Ngayon sabi naman ng Customs Administrative
Order, yan naman ay kung yung importation is P5Milion and above lang kasi kapag maliliit
lang naman na items hindi na kailangan automatic review.
So that is automatic review sa tariff. Ang end nyan is yung ARTIG. Pag navalidate na yan,
kaya ang style dito palagi pay under protest. E minsan naman pagbasa ng import entry,
vavalidate ko nga kung tama tong value nito. In other countries where it came from, sa UK,
US, at kung saan-saan, meron tayong commercial attache. Commercial attache is the alter
ego of the Philippine Government in any major cities where the business transactions are
being conducted by the Philippines. Pag sabi noong appraiser dito, pakicheck mo nga yan
sa UK kung magkano ang invoice value nitong ganitong item na to. Kapag sabi noong
appraiser pakicheck mo nga diyan sa UK sa London kung mag-kano ang invoice value nitong,
ganitong.. eto making ka. Specific serial number etc. etc. etc. kapag may deprensya yun,
magissue ang attach doon ng alert notice. Iyong alert notice yun ang magiging basis ng
appraiser. O kita mo ha, dineclare niya ditto sa port of entry 29,000 lang, eh iyon pala
naman 35, 000 ang value doon. Alert notice iyon. Anong gagawin ng appraiser? Ah,
magbabayad ka based on 35,000 not on 29,000. Hindi ka papaya? mgpay ka under protest.
You follow? Bakit mapipilitan magpay under protest? Kasi kung hindi ka magbabayad,
kailangan mo iyong raw materials. Halimabawa kailangan mo ang mga spare parts. O ayaw
kong magbayad, bahala ka. Hindi mo makukuha ang mga spare parts na ito. Pinag-aantay na
ang mga customers mo doon, kaya mapipilitan ka magbaya. Diba madali lang?

When does importation end? Importation ends the moment the goods are released from
the customs custody kasi duties have already been duly paid in case of dutiable articles and
clearances are now presented in case of conditional and duty free. in case of prohibited
importation. Ok thats it ha. Ok, next Item. Here is a protester that enters the jurisdiction of
the country. Pasok nanaman ang customs agent maghahanap ng manifest, may manifest
naman. Ngayon pagbilang ng mga physical inventories na daladala niya, hindi maniwala
iyong mga customs agent despite the explanation of the captain na ganito yan. Nagtatalo
sila. Basta hindi. Dapat confiscated yan. So confiscated. Ang ginawa naman ng importer, to
seek redress, nagfile naman siya ng case sa regular court for replevin. Replevin is a petition
to recover possession of personal property and the judge acting on the petition issues a
replevin order and serves to the collector and the collector refuses to honor the replevin
order ok. Anong answer? (inom muna ako kailangan merong suspense [class laughs])..
ano ang desisyon? Hindi pwede hindi mo makukuha ito. Sabi ng collector: ayaw mo? Ayaw
mo? Ngayon kinuha ang ka [taga] San Beda Abogado. Atty. Pacify mo nga ito. Bakit? Hoy,
mali ka, mali yan. Bakit? Kasi iyon palang judge hindi naman alam iyong tariff. Kasi hindi
lahat ng lawyer may monopoly of knowledge eh. Kagaya ko, minsan may magtatanong sa
akin. Atty.. eh pag-Atty. Ka akala niya alam mo lahat.. eh ang alam ko naman corporate and
tax. Atty. Kasi ganito, tignan mo ito.. kasi pagkaterminate ganito ang nangyari.. Unfair labor
practice ba ito?.. ay hindi unfair labor practice yan! Pagkatapos ko dun, tawag ako sa
kaibigan. Marami akong labor lawyer eh. Hoy hoy, pagkaganito ba ang situation, unfair labor
practice ba yan? Oo unfair labor practice yan. Ah mali ako, hoy pinalitan na ang law, unfair
labor practice yan. Pinalitan na ang law. Naamend na pala yan. Kaya madami rin dissatisfied
eh. Meron din akong client. Atty. Infringement ba ito? Tingin ko hindi. Mabuti naman.
Tawag ako sa patent lawyer. Atty. Patent na ganito, infringement ba yan? Infringement yan.
Mali uli ako. Tawag sa client, hoy, kababago lang pala ng law, infringement pala. Kita mo
sarap ng abogado, iyong cleyente impress na impress. Syempre normal lang naman, sino ba
namang mag-aakala na infringement yan.
Doctrine of primary jurisdiction the Commissioner of Customs is treated like a tribunal; in
case of conflict between the jurisdiction of the regular court and the Commissioner, the
regular court should give
Reason Avoid multiplicity of suits
Warrantless search
A customs agent was acting on information coming from sources that there is a store in
Unimart Greenhills where they are selling imported musical instruments that are smuggled.
They raided the place. Not contented, they even went to the house of the owner without a
warrant. Are the searches legal?
Ans. The searches in the establishments are legal even without the warrant but the search
inside the house is not because of guarantee of privacy under the Constitution.
Reason for warrantless search it takes time to get a search warrant, by the time you get
back the musical instruments may be gone

Doctrine of Hot Pursuit when there is a violation within the Philippines, the culprit can be
apprehended even beyond the jurisdiction of the Philippines
Vessel from Zamboanga bound to Cebu, apprehended by customs agent. Owner cannot
show proof of payment of duties but claims he did not come from foreign country but just
came from Zamboanga.
SC-still subject to confiscation because if you came from Zamboanga why cant you show
payment of customs duties?
Even contrabands/articles on display for sale will be confiscated if no proof of payment
presented.
(kwento)
I am living a worry-less life. I don't worry about anything. According to Fr. Corpus, pray
about everything, worry about nothing. That is what you should do. Pero mag aaral ka
syempre.

Special duties under the tariff code. This is exercise of police power. Kasi yung dutiable is
exercise of taxing power. Mga special duties, ito yung mga dumping duties, countervailing
duties, discriminatory duties, marking duties and safeguard.
Start natin sa dumping, dump, ano dina-dump, eh di basura. Ang illustration nyan, merong
mga sardines na surplus sardines from Japan na hindi nila mauubos lahat yan ang expiry
date darating hindi nila mauubos, in the meantime there is an enterprising Filipino business
at sinabi nya sa hapon, bilhin ko yan. Sabi nila, o sige bilhin mo na yan. Itatapon na nga
namin yan, bahala ka na. Pag ito binenta sa Manila, 5 pesos lang, buy 1 take 1 pa, made in
Japan. Ang kalaban yung master sardines 13, ligo 14. Alin ang pipiliin mo. Syempre yung
made in Japan. So what is dumping duty, it is the duty imposable on goods that are brought
into the Philippines and are sold lower than the fair market value to the detriment of
similarly locally manufactured products. Basta lower than fair market value, pwede tapatan
ng dumping duty yun. What is the purpose, police power. Level the playing field. Kawawa
naman yung locally manufactured goods.
Now countervailing, there is a subsidy on this product in the place where they are
manufactured like in Korea, yung mga gamit dyan, eh dun sa Korea walang tax yan.
Nagagamit nila yung mga government premises nila for free. Mura ang cost nila. Mura ang
overhead. Samantala dito sa Philippines, nagbabayad ng tax, nagbabayad ng lahat. Kaya
yung Korea magbebenta dito ng mura kasi mura ang cost. So what is countervailing duties,
they are duties imposable on goods that are coming from countries wherein the place of
origin, there is a subsidy and because there is subsidy, the goods can be sold lower than fair
market value to the detriment of similarly locally manufactured products. Distinguish
dumping duties from countervailing duties. May subsidy yung countervailing duties.
Discriminatory duties are duties imposable on goods that come from countries that
discriminates against our product. If Germany doesn't want to buy our sugar or same quality

as one coming from Vietnam, basta galing Germany, may discriminatory duty yan. Kaya
tawag mo dyan is retaliatory duty.
Marking duties are duties imposable on goods that are not properly marked as to place of
manufacture or origin. Made in China, made in Japan, made in India.
Safeguard duty are duties imposable on goods that are being brought into the country in big
big quantities to the detriment of similarly locally manufactured products.
They are the exercise of the police power.

Kapag sabi noong appraiser pakicheck mo nga diyan sa UK sa London kung mag-kano ang
invoice value nitong, ganitong.. eto making ka. Specific serial number etc. etc. etc. kapag
may deprensya yun, magissue ang attach doon ng alert notice. Iyong alert notice yun ang
magiging basis ng appraiser. O kita mo ha, dineclare niya ditto sa port of entry 29,000 lang,
eh iyon pala naman 35, 000 ang value doon. Alert notice iyon. Anong gagawin ng appraiser?
Ah, magbabayad ka based on 35,000 not on 29,000. Hindi ka papaya? mgpay ka under
protest. You follow? Bakit mapipilitan magpay under protest? Kasi kung hindi ka
magbabayad, kailangan mo iyong raw materials. Halimabawa kailangan mo ang mga spare
parts. O ayaw kong magbayad, bahala ka. Hindi mo makukuha ang mga spare parts na ito.
Pinag-aantay na ang mga customers mo doon, kaya mapipilitan ka magbaya. Diba madali
lang?
When does importation end? Importation ends the moment the goods are released from
the customs custody kasi duties have already been duly paid in case of dutiable articles and
clearances are now presented in case of conditional and duty free. in case of prohibited
importation. Ok thats it ha. Ok, next Item. Here is a protester that enters the jurisdiction of
the country. Pasok nanaman ang customs agent maghahanap ng manifest, may manifest
naman. Ngayon pagbilang ng mga physical inventories na daladala niya, hindi maniwala
iyong mga customs agent despite the explanation of the captain na ganito yan. Nagtatalo
sila. Basta hindi. Dapat confiscated yan. So confiscated. Ang ginawa naman ng importer, to
seek redress, nagfile naman siya ng case sa regular court for replevin. Replevin is a petition
to recover possession of personal property and the judge acting on the petition issues a
replevin order and serves to the collector and the collector refuses to honor the replevin
order ok. Anong answer? (inom muna ako kailangan merong suspense [class laughs])..
ano ang desisyon? Hindi pwede hindi mo makukuha ito. Sabi ng collector: ayaw mo? Ayaw
mo? Ngayon kinuha ang ka [taga] San Beda Abogado. Atty. Pacify mo nga ito. Bakit? Hoy,
mali ka, mali yan. Bakit? Kasi iyon palang judge hindi naman alam iyong tariff. Kasi hindi
lahat ng lawyer may monopoly of knowledge eh. Kagaya ko, minsan may magtatanong sa
akin. Atty.. eh pag-Atty. Ka akala niya alam mo lahat.. eh ang alam ko naman corporate and
tax. Atty. Kasi ganito, tignan mo ito.. kasi pagkaterminate ganito ang nangyari.. Unfair labor
practice ba ito?.. ay hindi unfair labor practice yan! Pagkatapos ko dun, tawag ako sa
kaibigan. Marami akong labor lawyer eh. Hoy hoy, pagkaganito ba ang situation, unfair labor
practice ba yan? Oo unfair labor practice yan. Ah mali ako, hoy pinalitan na ang law, unfair
labor practice yan. Pinalitan na ang law. Naamend na pala yan. Kaya madami rin dissatisfied
eh. Meron din akong client. Atty. Infringement ba ito? Tingin ko hindi. Mabuti naman.

Tawag ako sa patent lawyer. Atty. Patent na ganito, infringement ba yan? Infringement yan.
Mali uli ako. Tawag sa client, hoy, kababago lang pala ng law, infringement pala. Kita mo
sarap ng abogado, iyong cleyente impress na impress. Syempre normal lang naman, sino ba
namang mag-aakala na infringement yan.
Doctrine of primary jurisdiction the Commissioner of Customs is treated like a tribunal; in
case of conflict between the jurisdiction of the regular court and the Commissioner, the
regular court should give
Reason Avoid multiplicity of suits
Warrantless search
A customs agent was acting on information coming from sources that there is a store in
Unimart Greenhills where they are selling imported musical instruments that are smuggled.
They raided the place. Not contented, they even went to the house of the owner without a
warrant. Are the searches legal?
Ans. The searches in the establishments are legal even without the warrant but the search
inside the house is not because of guarantee of privacy under the Constitution.
Reason for warrantless search it takes time to get a search warrant, by the time you get
back the musical instruments may be gone
Doctrine of Hot Pursuit when there is a violation within the Philippines, the culprit can be
apprehended even beyond the jurisdiction of the Philippines
Vessel from Zamboanga bound to Cebu, apprehended by customs agent. Owner cannot
show proof of payment of duties but claims he did not come from foreign country but just
came from Zamboanga.
SC-still subject to confiscation because if you came from Zamboanga why cant you show
payment of customs duties?
Even contrabands/articles on display for sale will be confiscated if no proof of payment
presented.
(((KWENTO NA YUNG IBA)))