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EL GRECO SHIP MANNING v. COMMISSIONER OF CUSTOMS

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GR No. 160206
2015-07-15
M & V 'DON MARTIN' VOY 047 & ITS CARGOES OF 6 v. SECRETARY OF FINANCE
BERSAMIN, J.
(3) If the vessel has a capacity of less than 30 tons and is "used in the importation of articles into any Philippine port or place other than a port of the Sulu Sea, where importation in such vessel may be authorized by the Commissioner, with the approval of the department head."[58]