On September 1, 1956, Nicasio Guiao y David was charged, in the Court of First Instance of Manila with having violated Section 2702 of the Revised Administrative. Code, as amended by Section 1 of Republic Act No. 455, for having concealed in the back compartment of a car which he was driving "Sea Store cigarettes" consisting of three cartoons of king size Chesterfield, three cartoons of Camel, eight cartoons of regular size Chesterfield, seventeen loose packages of Chesterfield and twenty loose packages of Lucky Strike cigarettes "after the same have been imported, knowing the same to have been imported contrary to law."  On May 2, 1957, the accused filed a motion to quash on the ground that the facts alleged in the information, do riot constitute an offense, which was opposed by the City Fiscal.  On July, 2, 1957, the court granted the motion and dismissed the case.  The City Fiscal has appealed.

Section 2702 of the Revised. Administrative Code, as amended by-Section 1 of Republic Act 455, provides:

''Any person, who shall fraudulently or knowingly import or bring into the Philippines, or assist in so doing, any merchandise, contrary to law, or shall receive, conceal, buy, sell or in any manner facilitate the transportation, concealment, or sale of such merchandise, after importation, knowing the same to have been, imported contrary to law, shall be punished by a fine of not less than six hundred pesos but not more than five thousand, pesos and by imprisonment for not less than three months nor more than two years and, if the. offender is art alien, he may be subject to deportation.''

It would appear that any person who knowingly imports a merchandise contrary to law, or conceals such merchandise knowing that it has been imported contrary to law, commits an offense which is punishable under the provision of law above quoted.  The trial court reached the conclusion, that the information filed against the accused does hot allege an offense because in its opinion he did not import the cigarettes found in his possession because they are "Sea Store cigarettes" which were riot imported within the meaning of the law, and the reason given by the court is as follows: "Such sea store cigarettes are for the use and consumption of the crew members of the vessel and riot dutiable except the quantity in excess of the requirements for the vessel ***.  They could not have been illegally or fraudulently imported and therefore the concealment of such sea store cigarettes by the accused does not come within the penal sanction, of Section 2702 of the Revised Administrative Code as amended by Section 1 of Republic Act 455, provides:

This reasoning is erroneous in the light of the facts alleged in the information.  We agree with the statement that "Sea Store cigarettes" are not generally imported in the course of commercial transaction because they are brought by a vessel for the use and consumption of the members of its crew and are not for sale to the public, but the situation, herein obtained is different; they are not only "Sea Store cigarettes" but were brought to the Philippines in a suspicious manner undoubtedly for profit arid that is what appears in the information. Thus, it is there, alleged that the accused fraudulently or knowingly imported into the Philippines said "Sea Store cigarettes" concealed in the back compartment of his car "knowing the same to have been imported contrary to law." This  is  enough to  constitute  an offense.  At least the information contains  sufficient allegations to constitute  such offense.  The rest  is, a matter of evidence which may be presented when the case is tried on the merits.  Evidently, the dismissal of the case is premature .

In a similar case where the chief steward of a foreign vessel moored at the port of Manila took 30 cases of  foreign cigarettes from the vessel's store and unloaded them  without paying the import taxes and sold them., and upon discovery  of the sale the owner of the vessel was required to pay the import taxes due thereon, this  Court,  in rejecting  the  defense that those cigarettes were not imported within  the meaning of the law, said:

"But Tabacalera argues that the merchandise (a) had not been imported and (b) had not  been imparted by the shipowner. In support of its first proposition it alleges  that the shipowner was never engaged in the sale  or  distribution in the Philippines  of cigarettes.  That is immaterial. Its agents and  officers brought or allowed to be  brought into  the  country these cigarettes belonging  to it.  Consequently, it imported them.  To import is to bring into a country  merchandise from abroad,, (Customs Duties, sec. .4, 25 C.J.S.) (See art. 2702 of the Revised Administrative Code as  amended by  Republic Act No. 455.) In fact  its  master, actually acknowledged its liability for the importation  (Exhibit 1).

"Again, it  is alleged, there is no proof  the cigarettes had been landed for purposes of  sale or consumption.  Surely they were hot clandestinely introduced in Manila merely to be destroyed or dumped into the sea.  The buyers paid good money for them either for resale or for their  own consumption."(Compañia General de  Tobacos de Filipinas, et al. vs. The Collector of Internal Revenue, G. R. No. L-9071, January 31, 1957)

Wherefore, the order appealed from is set  aside. The  case is remanded to the lower court for further proceedings.  No costs.

Paras, C.J., Bengzon, Padilla, Montemayor, Labrador, Concepcion, Reyes, J.B.L., and Endencia, JJ., concur.