Professional Documents
Culture Documents
*
G.R. No. 157591. December 16, 2005.
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 1/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
_______________
* SECOND DIVISION.
265
CHICO-NAZARIO, J.:
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 2/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 3/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
_______________
267
_______________
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 4/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
268
8
A Motion for Reconsideration dated 07 November 2001
was filed by the District Collector. The trial court ordered9
the petitioners to submit their Comment to the Petition.
The motion was given a favorable ruling
10
by the trial court
in an Order dated 30 January 2002, owing to the fact that
the Bureau of Customs of the Port of Legazpi had finally
exercised its jurisdiction over the subject matter and
therefore it had no other alternative but to dismiss the
Petition. The trial court held:
“In the light, however, of the ruling of the High Court in Narciso
O. Jao, et al. vs. Court of Appeals, et al., G.R. No. 104604, October
6, 1995, 249 SCRA 35, and, Narciso O. Jao, et al. vs. The
Honorable Ombudsman Conrado M. Vasquez, et al., G.R. No.
111223, October 6, 1995, 249 SCRA 35, that:
WHEREFORE, in view
11
of the foregoing, this petition is hereby
ordered DISMISSED.”
_______________
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 5/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
8 Records, p. 186.
9 Order of the RTC dated 15 November 2001, Records, p. 195.
10 Records, pp. 223-224.
11 Records, p. 224.
269
_______________
12 Records, p. 225.
13 Records, p. 235.
14 Appeal from the Regional Trial Courts.
15 Penned by Associate Justice Candido V. Rivera with Associate
Justices Eubulo G. Verzola and Amelita G. Tolentino, concurring.
16 Rollo, p. 37.
17 CA Rollo, p. 73.
18 Rollo, p. 45.
19 Rollo, p. 6.
20 Rollo, p. 104.
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 6/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
270
_______________
21 A.M. No. RTJ-99- 484 (A), 24 October 2000, 344 SCRA 178.
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 7/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
271
_______________
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 8/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
272
_______________
23 G.R. No. 128064, 04 March 2004, 424 SCRA 596. See also Pacis v. Averia,
G.R. No. L-22526, 29 November 1966, 18 SCRA 907; De Joya v. Lantin, G.R. No. L-
24037, 27 April 1967, 19 SCRA 894, 897; Romualdez v. Arca, G.R. No. L-20516, 15
November 1967, 21 SCRA 856.
273
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 9/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
late jurisdiction of the Court of Tax Appeals and from there to the
Court of Appeals.
The rule that Regional Trial Courts have no review powers
over such proceedings is anchored upon the policy of placing no
unnecessary hindrance on the government’s drive, not only to
prevent smuggling and other frauds upon Customs, but more
importantly, to render effective and efficient the collection of
import and export duties due the State, which enables the
government to carry out the functions it has been instituted to
perform.
Even if the seizure by the Collector of Customs were illegal,
which has yet to be proven, we have said that such act does not
deprive the Bureau of Customs of jurisdiction thereon.
274
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 10/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
——o0o——
275
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 11/12
10/30/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 478
http://www.central.com.ph/sfsreader/session/00000166c31af1fadf332d1c003600fb002c009e/t/?o=False 12/12