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SALVADOR M. MISON v. ELI G. C. NATIVIDAD

This case has been cited 3 times or more.

	GR No. 160270 2010-04-23	SUBIC BAY METROPOLITAN AUTHORITY v. MERLINO E. RODRIGUEZ CARPIO, J.
It is well settled that the Collector of Customs has exclusive jurisdiction over seizure and forfeiture proceedings, and regular courts cannot interfere with his exercise thereof or stifle or put it at naught.[29] The Collector of Customs sitting in seizure and forfeiture proceedings has exclusive jurisdiction to hear and determine all questions touching on the seizure and forfeiture of dutiable goods.[30] Regional trial courts are devoid of any competence to pass upon the validity or regularity of seizure and forfeiture proceedings conducted by the BOC and to enjoin or otherwise interfere with these proceedings.[31] Regional trial courts are precluded from assuming cognizance over such matters even through petitions for certiorari, prohibition or mandamus.[32]
	GR NOS. 111202-05 2006-01-31	COMMISSIONER OF CUSTOMS v. CA AZCUNA, J.
The RTC of Kalookan issued the Order against the Philippine Ports Authority and Bureau of Customs solely on the basis of Urbino's alleged ownership over the vessel by virtue of his certificate of sale. By this the RTC of Kalookan committed a serious and reversible error in interfering with the jurisdiction of customs authorities and should have dismissed the petition outright. In Mison v. Natividad,[8] this Court held that the exclusive jurisdiction of the Collector of Customs cannot be interfered with by regular courts even upon allegations of ownership.
	GR NO. 109976 2005-04-26	PHILIPPINE NATIONAL OIL COMPANY v. CA CHICO-NAZARIO, J.
Sustained herein is the contention of private respondent Savellano that P.D. No. 242 is a general law that deals with administrative settlement or adjudication of disputes, claims and controversies between or among government offices, agencies and instrumentalities, including government-owned or controlled corporations. Its coverage is broad and sweeping, encompassing all disputes, claims and controversies. It has been incorporated as Chapter 14, Book IV of E.O. No. 292, otherwise known as the Revised Administrative Code of the Philippines.[62] On the other hand, Rep. Act No. 1125 is a special law[63] dealing with a specific subject matter the creation of the CTA, which shall exercise exclusive appellate jurisdiction over the tax disputes and controversies enumerated therein.