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	GR No. 167510 2015-07-08	ALVIN MERCADO v. PEOPLE BERSAMIN, J.
Section 3602 enumerates the various prohibited fraudulent practices, like the entry of imported or exported articles by means of any false or fraudulent invoice, statement or practice; the entry of goods at less than the true weight or measure; or the filing of any false or fraudulent entry for the payment of drawback or refund of duties.[30] The following specific acts are punishable under Section 3602: Making or attempting to make any entry of imported or exported article by means of any false or fraudulent invoice, declaration, affidavit, letter, or paper;
	GR No. 177430 2009-07-14	RENE M. FRANCISCO v. PEOPLE CHICO-NAZARIO, J.
Smuggling is committed by any person who (1) fraudulently imports or brings into the Philippines any article contrary to law; (2) assists in so doing any article contrary to law; or (3) receives, conceals, buys, sells or in any manner facilitates the transportation, concealment or sale of such goods after importation, knowing the same to have been imported contrary to law.[65]