Commissioner of Customs vs Eastern Sea Trading Case Digest

Here are some digested cases from the Jurisprudence regarding issues related to the Executive Department. I know, I digested it differently but this is how I remember things easily. You still have to read the whole Jurisprudence. You will never understand the things I wrote below, maybe some but perhaps most of the things I jot down are only the important ones and I might even forgot some important key factors, unless you have read the original text. Do not rely too much ion this. These digested cases will just help you remember things out during oral recitations. God bless future lawyers!

Commissioner of Customs vs Eastern Sea Trading

GR No. L-14279

October 31, 1961

This is a petition for review of a judgement of the Court of Tax Appeals reversing the decision of Commissioner of Customs.

Since none of the shipments had the certificate required by Central Bank Circulars Nos. 44 and 45, the goods as imported were seized and subject to forfeiture for violating Sec 1363 of the Revised Administrative Code.

Argument of Eastern Sea Trading: consignee

1.    Central Bank has no authority since shipments are in no dollar imports thus do not involve foreign exchange.

2.    Central Bank Circulars Nos 44 and 45 are null and void

3.    No justification for the seizure and forfeiture of goods due to Executive Order No. 328 (executive agreement and no governmental agency authorized to issue import license)

Ruling of Court of Tax Appeals:

1.    Validity of Executive Order No. 328 is patent

Executive Agreement	Treaties
no need of concurrence	requires ratification
international agreements embodying adjustments of detail carrying out well-established national policies and traditions	international agreements involving political issues or changes of national policy
arrangements more or less temporary in nature	international arrangements of permanent character

2.    Unreasonable to require Eastern Sea Trading an import license since Import Control Commission was no longer in existence.