Supreme Court decision · Taxation Law

Interisland Express Co. v. Insular Collector of Customs

G.R. No. L-8375 · Promulgated March 30, 1914 · Ponente: Carson

In brief

This case is about the dismissal of a protest against excessive assessment of customs duties due to non-compliance with statutory regulations.

Customs Duties, Protest, Invoice, Tariff Decision, Collector of Customs

Related cases

G.R. No. L-7670 Roxas v. City of Manila (Previous decision in Taxation Law)
G.R. No. L-9337 De Jesus v. City of Manila (Next decision in Taxation Law)

Full text

Republic of the Philippines
SUPREME COURT
Manila

EN BANC

G.R. No. L-8375 March 30, 1914

INTERISLAND EXPRESS CO., plaintiff-appellant,
vs.
THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellant.

D. R. Williams for plaintiff.
Office of the Solicitor-General Harvey for defendant.

CARSON, J.:

The principles on which we must dispose of this appeal are clearly and definitely announced in our opinions in the case of Behn, Meyer & Co. vs. Collector of Customs (26 Phil. Rep., 647), recently decided.

As stated by the Collector in his decision on plaintiff's protest, "the various charges included in the value returned are not segregated and cannot be ascertained from the invoice nor the bill of lading, and no bond was filed for the production of a corrected consular invoice in accordance with Tariff Decision Circular No. 957."

Under the rulings in the above-cited cases it is very clear that the decision of the Collector of Customs cannot be disturbed on appeal, plaintiff having failed to comply with the statutory regulations touching the filing of his protest against the alleged excessive assessment of customs duties.

Let judgment be entered reversing the judgment entered in the Court below and affirming the decision of the Collector of Customs, with the costs in both instances against the appellant.

Arellano, C.J., Moreland, Trent and Araullo, JJ., concur.