This case has been cited 3 times or more.
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2015-07-15 |
BERSAMIN, J. |
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| Conformably with the foregoing provisions, the action of the Collector of Customs was appealable to the Commissioner of Customs, whose decision was subject to the exclusive appellate jurisdiction of the CTA, whose decision was in turn appealable to the CA.[29] | |||||
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2008-10-10 |
REYES, R.T., J. |
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| Superior courts are not triers of facts. When the findings of fact of the Ombudsman are supported by substantial evidence, it should be considered as conclusive.[36] This court recognizes the expertise and independence of the Ombudsman and will avoid interfering with its findings absent a finding of grave abuse of discretion.[37] However, the findings of fact of the Ombudsman will not escape judicial review, more so in cases where the CA reached a different conclusion on appeal.[38] | |||||
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2006-10-27 |
CALLEJO, SR., J. |
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| (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. As the Court ruled in Jao v. Court of Appeals,[34] Regional Trial Courts are devoid of any competence to pass upon the validity or regularity of seizure and forfeiture proceedings conducted by the Bureau of Customs and to enjoin or otherwise interfere with these proceedings. It is the Collector of Customs, sitting in seizure and forfeiture proceedings, who has exclusive jurisdiction to hear and determine all questions touching on the seizure and forfeiture of dutiable goods. The Regional Trial Courts are precluded from assuming cognizance over such matters even through petitions of certiorari, prohibition or mandamus. The Court further explained: It is likewise well-settled that the provisions of the Tariff and Customs Code and that of Republic Act No. 1125, as amended, otherwise known as "An Act Creating the Court of Tax Appeals," specify the proper fora and procedure for the ventilation of any legal objections or issues raised concerning these proceedings. Thus, actions of the Collector of Customs are appealable to the Commissioner of Customs, whose decision, in turn, is subject to the exclusive appellate jurisdiction of the Court of Tax Appeals and from there to the Court of Appeals. | |||||