Guide Questions

1. How many justices are there in Supreme Court?

Answer: There 14 associate justices and 1 chief justice in Supreme Court.

2. Who is the current/present/incumbent Chief Justice?

Answer: Lucas Bersamin is the current/present/incumbent Chief Justice.

3. Who is the Chief Justice during the filing of this case?

Answer: Andres Narvasa was the Chief Justice that time.

4. How many justices are there in Court of Tax Appeal (CTA)?

Answer: There 9 justices in CTA.

5. Who is the current/present/incumbent presiding judge in CTA?

Answer: Roman G. Del Rosario is the presiding judge in CTA, also the
Chairperson of the CTA First Division.

6. Who is the Presiding Justice of CTA during the time of this case happened?
Answer: Ernesto D. Acosta was the Presiding Justice that time.

7. Who is the current/present/incumbent Commissioner of Customs?

Answer: Rey Leonardo Guerrero is the current/present/incumbent Commissioner
of Customs.

8. Who is the Commissioner of Customs during the time of this case happened?
Answer: Guillermo L. Parayno Jr. was the Commissioner of Customs that time.

9. Who is the current/present/incumbent District Collector of MICP?

Answer: Maritess T. Martin current/present/incumbent District Collector of MICP.

10. Who is the District Collector of MICP during the time of this case happened?
Answer: Atty. Buenaventura Maniego

11. When will the judgement become final and executory?

Answer: When an entry of judgement is issued.

12. May the aggrieved party of a decision, ruling or resolution by the court file a
petition for review En Banc even without filing a motion for reconsideration?
13. According to the decision of the Supreme Court, how will the Bureau pays
AGFHA Inc.?
Answer: The payment shall be taken from the sale or sales of goods properties
which were seized or forfeited by the BOC in other cases.

14. Is the Commissioner of Customs correct to invoke the Doctrine of State

Immunity?
Answer: No, because it cannot serve as an instrument for committing an injustice
on a citizen. When the state violates its own laws it cannot invoke the Doctrine of
State Immunity to avoid liability.

15. What is the decision, ruling and resolution?

Answer:

16. What is more appropriate rate of exchange to use, is it the rate of exchange at
the time of importation or the rate of exchange at the time of payment?
Answer: It is more appropriate to use the exchange rate prevailing at the time of
payment. The reason is considering the length of time that had been passed and
inflation rate rise up that causes the value of money differs from its value at the
time of importation which is 1992.

17. Who is the President of AGFHA Inc.?

Answer: Wilson Kho

18. Why is it the importer of the 197 Bales of Textile Grey Cloth said to be fictitious?
Answer: According to the GR. No. 139050, the subject shipment were
consigned to GQ Garments, but could not located in its given address at 244
Escolta st., Binondo Manila, and thus was suspected to be fictitious.

19. What’s the connection of the GQ Garments in this case? (It doesn’t even
mentioned in the resolution)
Answer: Again, according to the GR. No. 139050, GQ Garments is actually the
consignee of the subject shipment according to its Bill of Lading and Inward
Freight Manifest.

20. If GQ Garments was the Consignee of the subject shipment, why is it the
AGFHA Inc. claims to be the owner of the said shipment?
Answer: Also, according to the Gr. No. 139050, the shipper which is the P.T.
Mandala Subur Textile Industry, mistakenly named the GQ Garments as the
consignee of the subject shipment when it is really the AGFHA Inc. who owns it.
 They prove it with the Clean Report of Findings issued by Societe Generale de
Surveilance dated December 9, 1992, it mentioned AGFHA to be the consignee
of the subject shipment. AGFHA, Inc. also applied for amendment of the Inward
Freight Manifest filed by the shipper’s agent, FIL-JAPAN Shipping Company
Manila.

21. Why the Customs did forfeited the subject shipment?

Answer: Accusing GQ Garments to be fictitious, and then intervening of AGFHA,
Inc. as the actual consignee of the subject shipment makes them conclude that
there is fraud.

22. What are the requisites/grounds for Forfeiture? State basis.

Answer: The requisites for the forfeiture of goods under Section 2530(f), in
relation to (1) (3-5), of the Tariff and Customs Code with counterpart under
Section 1113 (f), in relation to (l) (3-5) of the Customs Modernization and Tariff
Act are: (a) the wrongful making by the owner, importer, exporter or
consignee of any declaration or affidavit, or the wrongful making or
delivery by the same person of any invoice, letter or paper - all touching on
the importation or exportation of merchandise; (b) the falsity of such
declaration, affidavit, invoice, letter or paper; and (c) an intention on the
part of the importer/consignee to evade the payment of the duties due.

Under Tariff and Customs Code of the Philippines

“Sec. 2530. Property Subject to Forfeiture under Tariff and Customs Laws. – Any
vehicle, vessel or aircraft, cargo, article and other objects shall, under the
following conditions be subjected to forfeiture:

“xxx xxx xxx

“f. Any article the importation or exportation of which is effected or attempted

contrary to law, or any article of prohibited importation or exportation, and all
other articles which, in the opinion of the Collector, have been used, are or were
entered to be used as instruments in the importation or exportation of the former.

“xxx xxx xxx

“1. Any article said to be imported or exported:

“xxx xxx xxx

 “(3) On the strength of a false declaration or affidavit executed by the owner,
importer, exporter or consignee concerning the importation of such article.

“(4) On the strength of a false invoice or other document executed by the owner,
importer, exporter or consignee concerning the importation or exportation of such
article; and

“(5) Through any other practice or device contrary to law by means of which such
articles was entered through a customhouse to the prejudice of the government.“

Under Customs Modernization and Tariff Act

Sec. 1113. Property Subject to Seizure and Forfeiture. – Property that shall be
subject to seizure and forfeiture include:

“xxx xxx xxx

“f. Goods, the importation or exportation of which is effected or attempted

contrary to law, or any goods of prohibited importation or exportation, and all
other goods which, in the opinion of the District Collector, have been used, are or
were entered to be used as instruments in the importation or exportation of the
former.

“xxx xxx xxx

“l. Goods sought to be imported or exported:

“xxx xxx xxx

“(3) Through a false declaration or affidavit executed by the owner, importer,

exporter or consignee concerning the importation of such goods;

“(4) On the strength of a false invoice or other document executed by the owner,
importer, exporter or consignee concerning the importation or exportation of such
goods; or

“(5) Through any other practice or device contrary to law by means of which such
goods was entered through a customs office to the prejudice of the government.“

23. Why do you think the Judicial Courts dismissed the decision of the
Commissioner?
 Answer: Because fraud must be proved to justify forfeiture. It must be actual,
amounting to intentional wrong doing with the clear purpose of avoiding the tax.
What is here involved is an honest mistake, which will not deprived the
government of its right to collect proper tax.

24. Differences between the divisions of Supreme Court?

Answer:

25. Difference between CTA and CA?

Answer: CTA and CA has differences when it comes to its jurisdiction. CTA is the
special court of limited jurisdiction, those decisions, judgements, rulings or
inactions of Commissioner of Customs, the Secretary of Finance, Trade and
Industry, or Agriculture, which involves National Internal Revenue Code and
Tariff and Customs Codes on civil and criminal matters. Even cases involving
local and real property taxes are under the jurisdiction of CTA. While CA is

26. What is seizure and Forfeiture?

Answer: Seizure refes to the actual constructive taking or bringing into custody
the goods or articles. On the other hand, forfeiture refer to the transfer of
ownership of seized items from the owner to the government.

27. Is the Shipment under B/L? If yes, what is the B/L number?
Answer: Yes, the B/L no. is HKT-138899.

28. What is inward foreign manifest?

Answer: it is an official cargo control document providing a detail listing of
entering the country. The listing includes their origin, name of consignee and etc.

29. Who is the shipper of the subject shipment?

Answer: Mandal Subur Textile Industry is the shipper of the subject shipment.

30. Who is the shipping agent?

Answer: FIL-JAPAN Shipping Company Manila.

31. What is the name of carrying vessel?

Answer: S/S ACX Daisy.

32. Where does the shipment originated?

Answer: Jakarta, Indonesia

33. Why did the commissioner hold the subject shipment?

 Answer: Because the consignee is allegedly fictitious and they suspected that
there is fraudulent action involve.

34. When the shipment did have lost?

Answer: June 15, 1999

35. Who is liable for the loss of the shipment?

Answer: Commissioner of Customs because he was said to be adjudged liable to
AGFHA.

36. What is import authority number?

Answer:

37. What is hold order number?

Answer: H/Cl/01/2293/01 is the hold number.

38. Describe GQ Garments?

Answer:

39. Who is the owner of GQ Gramnets?

Answer: John Barlin

40. Differentiate perjury and falsification?

Answer: Perjury is the offense of willfully telling an untruth in a court after having
taking an oath while falsification refers to the counterfeiting of documents.

41. In your opinion, did the consignee committed falsification? Or perjury? Or none?
Answer: None of it was committed because AGFHA has evidences that they alter
the name of the consignee in the inward foreign manifest in a lawful way. Like,
filing application for amendment of inward foreign manifest.

42. What is the amount to be paid declared by the court?

Answer: $160,348.08

43. What is the rate of exchange in the time of importation?

Answer: P20.00/$1

44. What government agency does issues Certificate of Clearance of Importation for
the subject shipment?
Answer: Garments and Textile Import Services under DTI.

45. What is petition for review?

Answer: It is a formal request for an appellate tribunal to review and make
changes to the judgement of a lower court or administrative body.
46. What is entry of judgement?
Answer: Refers to a court order being entered after judge rules on a case.

47. What is motion of execution?

Answer: Refers to force transferring of judgement possession of property.

48. What is lack of merit on a decision?

Answer: Lack of merit refers to the evidences being insufficient to support
statements or appeal or petitions.

49. What is motion for reconsideration?

Answer: It is a legal filling which someone can make to ask a court to review a
decision and consider issuing a new decision in light of the review.

50. What is writ of execution?

Answer: It is a court order that is granted in order to sastisfy a judgement to a
plaintiff in a court of law.

51. What is motion to show cause?

Answer: It is to explain justify or prove something to the court.

52. What is manifestation and motion?

Answer: Manifestation refers to the appearance; the action or fact of showing an
abstract idea. Motion is an application for relief other than by a pleading.

53. What is motion for clarification?

Answer: It is a request for an explanation from the trial court as to the meaning of
a prior, allegedly unclear order.

54. What is motion to cite petitioner in contempt at court?

Answer: Asking the judge to punish for violating courts order.

55. What is motion to set case for hearing?

Answer: It referas to the request asking the judge to set or issue an order to set a
hearing.

56. What is COA Act No. 3083?

Answer: An act defining the condition under w/c the government of the Philippine
island will be sued.

57. What is PD no. 1445?

Answer: PD no. 1445 is the State Audit Code of the Philippines.
58. What is Doctrine of State Immunity? Answer: Accoroding to 1987 constitution
the state may not be sue w/o its consent.
Answer: It is a judicial Doctrine that prevents the government or its political
subdivisions, departments, and agencies from sued without its consent.

It is under the Article 16 Sec. 3 of the 1987 Constitution of the Philippines.

59. Do you think that using the EO 688 is correct on the part of the commissioner of
Customs? Why or why not?
Answer: He’s wrong with using the EO 688 because it is about ALIGNING THE
PHILIPPINE TARIFF NOMENCLATURE AND THE GENERAL RULES OF
CLASSIFICATION and it has nothing to do with the said circumstances.

60. What is Commonwealth Act No. 237?

Answer: An act fixing the time within which the auditor sued.IV

61. What is article 2154 and 2159 of the Civil Code?

ANWSER:Article 2154 if something is receive when there is no right to demand
it and it was unduly delivered thru mistake the obligation to return it arises,
article 2159 whoever in bad faith accepts an unduepayment, shall pay legal
interest if a sum of money is involve or shall be liable for fruits receive or wich
should have been receive if the thing proceeds fruits
62. Explain certiorari under Rule 45?
Answer: A petition for review on certiorari under rule 45 is an ordinary appeal.

63. Differentiate rule 45 from Rule 65

Answer: rule 45 is an ordinary appeal while the rule 65 is an original action.

64. What is CRF?

Answer About what is the case of CF Sharp and Co. Inv. VS Northwest Airline
Inc.

65. About what is the case of UNIMEX Micro-Electronic GMBH VS Commissioner of

Customs? Answer:

66. About what is the case of DOH VS. CV Conchela and associates?
Answer:
67. Read the foot notes of Gr. No. 187425
Answer:

68. Memorize the timeline of the case.Answer: DI KO ATA KAYA

69. Why is it AGFHA appeal to the CTA and not in any other court?
Answer: