 Evidence for conviction in smuggling

cases.

Mere possession of the article in question - UNLESS defendant could explain that his possession is lawful to the satisfaction of
the court (Sec. 3601, TCC). Payment of the tax due after apprehension is not a valid defense

(Rodriguez v. CA, 248 SCRA 288)


Contraband:
Articles
of
prohibited
importations or exportations. (Sec. 3514, TCC)
 Things subject to confiscation in
smuggling cases:

Anything that was used for smuggling is subject to confiscation, like the vessel, plane, etc. (Llamado vs. Comm. of
Customs, 1983). EXCEPTION: Common carriers that are not privately chartered cannot be confiscated.

 Right of customs officers to effect seizure

& arrest

a. May seize any vessel, aircraft, cargo, article, animal or other movable property when the same is subject to forfeiture or liable for any time as
imposed under tariff and customs laws, rules & regulations

b. May exercise such powers only in conformity with the laws and provisions of the TCC (Sec. 2205)

 Doctrine of Hot Pursuit

Requisites:
1. Over Vessels

a. An act is done in Phil. Waters which constitutes a violation of the tariff and customs laws

b. a pursuit of such vessel began within the jurisdictional waters which i. may continue beyond the

maritime zone, and

ii. the vessel may be seized on the
high seas.
2. Over Imported Articles
a. There is a violation of the tariff and
customs laws
b. As a consequence they may be
pursued in the Phils.

c. With jurisdiction over them at any place therein for the enforcement of the law. ( 2nd par. Sec. 603, TCC)

 RTC vs. BOC

The RTCs do not have jurisdiction over seizure and forfeiture proceedings conducted by the BOC and to interfere with
these proceedings. The Collector of Customs has exclusive jurisdiction over all questions touching on the seizure and forfeiture of
dutiable goods. No petitions for certiorari, prohibition or mandamus filed with the RTC will lie because these are in reality attempts to
review the Commissioner's actuations. Neither replevin filed with the RTC will issue.Ra tiona le : Doctrine of Primary Jurisdiction.
  Persons having police authority to
enforce the Tariff & Customs Laws and effect
searches, seizures and arrests:

a. officials of the BOC, district collectors, police officers, agents, inspectors, and guests of the BOC;

b. officers of the Phil. Navy and other members of the AFP and national law enforcement agencies when authorized by the Commissioner of
Customs

c. officials of the BIR on all cases falling within the regular performances of their duties, when the payment of internal taxes are involved;

d. officers generally empowered by law to effect arrests and execute processes of courts, when acting under the direction of the Collector. (Sec.
2203, TCC)

 Administrative and Judicial Procedures

relative to Customs Seizures and Forfeitures
Determination of probable cause and
issuance of warrant

Actual seizure of the articles

Listing of description, appraisal and
classification of seized property

Report of seizure to the Comm. of Customs
and the Chairman, Comm. on Audit

Issuance by the Collector of a warrant of
detention

Notification to owner or importer

Formal hearing

District collector renders his decisions


If decision is not
If decision is not
favorable to the
favorable to the
aggrieved owner
Government
or importer


Automatic review by
Appeal by the aggrieved
the Commissioner
owner or importer
 Requirements for customs forfeiture
1.The wrongful making by the owner,

importer, exporter or consignee of any declaration or affidavit, or the wrongful making or delivery by the same persons of any invoice,
letter or paper - all touching on the

importation
or
exportation
of
merchandise.; and
2.That such declaration, affidavit, invoice,
letter or paper isfalse. (Farolan, Jr. v.
CTA, 217 SCRA 298)
 Places where searches & seizures may be
conducted:
a. enclosures
b. dwelling house (there must be search
warrant issued by a judge)
c. vessels or aircrafts and persons or
articles conveyed therein
d.vehicles, beasts and persons
e. persons arriving from foreign countries.
 Burden of proof in seizure or forfeiture:
claimant (Sec. 2535, TCC).
 Requirements for manifest

A manifest in coastwise trade for cargo and passengers transported from one place or port in the Philippines to another is
required when one or both of such places is a port of entry (Sec. 906, TCC). Manifests are also required of vessel from a foreign port
(Sec. 1005, TCC).

 Query: Is manifest required only for