SEC. 1126.

APPEAL
TO THE
COMMISSIONER
• In forfeiture cases, the person
aggrieved by the decision of a
District Collector may, within
fifteen (15) days or five (5) days
in cases of perishable goods,
from receipt of the decision,
file a written notice of appeal
together with the required
appeal fee to the District
Collector.
furnishing a copy to the
Commissioner. The District
Collector shall immediately
transmit all the records of the
proceedings to the
Commissioner, who shall review
and decide the appeal within
thirty (30) days from receipt of
the records, or fifteen (15) days
in the case of perishable goods:
Provided, That if within thirty
(30) days, no decision of the
District Collector under appeal
shall be deemed affirmed, An
appeal file beyond the period
herein prescribed shall
dismissed.
Appeals to protest cases shall
be governed by section 114 of
this Act. Also known as Right of
Appeals, Form and Ground.

The decision of the

Commissioner may be served
through the recognized mode
of services under existing law.
SEC. 1127.
AUTOMATIC REVIEW
IN FORFEITURE
CASES
• The Commissioner shall
automatically review any
decision by the District
Collector adverse to the
government. The entire records
of the case shall be elevated
within five (5) days from the
promulgation of the decision.
The Commissioner shall decide on
the automatic review within
thirty(30) days, or within ten (10)
days in the case of perishable
goods, from receipt of the records.
When no decision is rendered
within the prescribed period or
when a decision adverse to the
government is rendered by the
Commissioner involving goods
with FCA or FOB value of ten
million (P10,000,000) or more,
The records of the decision of
the Commissioner, or of the
District Collector under review,
as the case may be, shall
automatically elevated within
five (5) days for review by the
Secretary of Finance, whether
or not a decision issued by the
Secretary of Finance, whether
or not a decision was
rendered by the Commissioner
within thirty(30)days or within
ten (10) days in the case of
perishable goods, from receipt
of the records, shall be final
upon the bureau.
SEC. 1128. AUTOMATIC
REVIEW BY THE
SECRETARY OF FINANCE
IN OTHER CASES
In cases not involving protest or
forfeiture, the Commissioner
shall automatically review any
decision by the District
Collector that is adverse to the
government. The records of the
case shall be elevated to the
Commissioner within five (5)
days from the promulgation of
the decision.
The Commissioner shall decide
on the automatic review within
thirty (30) days from receipt of
the records, or within ten (10)
days in the case of perishable
goods. When no decision is
rendered within the prescribed
period or when any decision
rendered by the Commissioner
is adverse to the government,
the records of the case under
review shall be automatically
elevated within five (5) days for
the review of the Secretary of
Finance. The decision issued by
the Secretary of Finance, whether
or not a decision was rendered by
the Commissioner within thirty
(30) days from receipt of the
records, or within ten (10) days in
the case of perishable goods,
shall be final upon the Bureau.
SEC. 1129,
ABANDONMENT, KINDS
AND EFFECTS OF.
Imported goods are deemed
abandoned under any of the
following circumstances;
(a) When the owner, importer, or
consignee of the imported
goods expressly signifies in
writing to the District Collector
the intention to abandon the
same; or
(b) When the owner, importer,
consignee, or interested party
after due notice, falls to file the
goods declaration within the
prescribed period in Section
407 of this Act; Provided, That
the term goods declaration shall
include provisional or
incomplete goods declaration
deemed valid by the Bureau
as provided in Section 403 of this
Act. For this purpose, it is the
duty of the District Collector to
post a list of all packages
discharged and their consignees,
whether electronically or
physically in the District Office,
or send a notice to the consignee
within five (5) days from the date
of discharge; or
(c) Having filed such goods
declaration, the owner, importer,
consignee or interested party
after due notice, fails to pay the
assessed duties, taxes and other
charges thereon, or, if the
regulated goods failed to comply
with Section 117 of this Act,
within fifteen (15) days from the
date of final assessment:
Provided, That if such regulated
goods are subject of an alert
order and the assessed duties,
taxes and other charges thereof
are not paid within fifteen (15)
days from notification by the
Bureau of the resolution of the
alert order, the same shall also
be deemed abandoned; or
(d) Having paid the assessed
duties, taxes and other charges,
the owner, importer or
consignee or interested party
after due notice, fails to claim
the goods within thirty (30) days
from payment. For this purpose,
the arrastre or warehouse
operator shall report the
unclaimed goods to the
District Collector for disposition
pursuant to the provisions of
this Act; or

(e) When the owner or importer

fails to claim goods in customs
bonded warehouses within the
prescribed period.
The due notice requirement
under this section may be
provided by the Bureau through
electronic notice or personal
service; Provided, That for non-
regular importers, notification
shall be by registered mail or
personal service. For tins
purpose, the accreditation of
importers, exporters,
and other third parties shall
indude provision for mandatory
receipt of electronic notices.
SEC. 1130.
TREATMENT AND
DISPOSITION OF
ABANDONED
GOODS.
Expressly abandoned goods under
paragraph (a) of Section 1129 of
this Act shall ipso facto be
deemed the property of the
government and shall be
disposed of in accordance with
the provisions of this Act.

If the Bureau has not disposed of

the abandoned goods, the owner
or importer of goods impliedly
abandoned may,
at any time within thirty (30) days
after the lapse of the prescribed
period to file the declaration,
reclaim the goods provided that
all legal requirements have been
complied with and the
corresponding duties, taxes and
other charges, without prejudice
to charges and fees due to the
port or terminal operator,
as well as expenses incurred have
been paid before the release of
the goods from customs custody.

When the Bureau sells goods

which have been impliedly
abandoned, although no
offense has been discovered,
the proceeds of the sale,
after deduction of any duty and
tax and all other charges and
expenses incurred as provided
in Section 1143 of this Act, shall
be turned over to those persons
entitled to receive them or,
when this is not possible, held
at their disposal for a specified
period. After the lapse of the
specified period,
the balance shall be transferred
to the forfeiture fund as
provided in Section 1151 of this
Act.

Sec. 1151. also known as Forfeiture

Fund.