SUPREME COURT DECISIONS

PLEASE CLICK HERE FOR THE LATEST ➔ SUPREME COURT DECISIONS

G.R. No. L-8375           March 30, 1914
INTERISLAND EXPRESS CO. vs. INSULAR COLLECTOR OF CUSTOMS -->

EN BANC

G.R. No. L-8375 March 30, 1914

INTERISLAND EXPRESS CO., Plaintiff-Appellant, vs. THE INSULAR COLLECTOR OF CUSTOMS, Defendant-Appellant.

D. R. Williams for plaintiff.
Office of the Solicitor-General Harvey for defendant.

CARSON, J. :chanrobles virtual law library

The principles on which we must dispose of this appeal are clearly and definitely announced in our opinions in the case of Behn, Meyer & Co. vs. Collector of Customs (26 Phil. Rep., 647), recently decided.chanroblesvirtualawlibrary chanrobles virtual law library

As stated by the Collector in his decision on plaintiff's protest, "the various charges included in the value returned are not segregated and cannot be ascertained from the invoice nor the bill of lading, and no bond was filed for the production of a corrected consular invoice in accordance with Tariff Decision Circular No. 957." chanrobles virtual law library

Under the rulings in the above-cited cases it is very clear that the decision of the Collector of Customs cannot be disturbed on appeal, plaintiff having failed to comply with the statutory regulations touching the filing of his protest against the alleged excessive assessment of customs duties.chanroblesvirtualawlibrary chanrobles virtual law library

Let judgment be entered reversing the judgment entered in the Court below and affirming the decision of the Collector of Customs, with the costs in both instances against the appellant.chanroblesvirtualawlibrary chanrobles virtual law library

Arellano, C.J., Moreland, Trent and Araullo, JJ., concur.