START goods subject to CA shall

recommend to be disposed through

commissioner the Public Auction, NS, etc.
issuance of NCA.
Commissioner

act within 48 hours and if there is no appeal after

24 hours if goods are the courts decision, it will
District Collector
perishable. be final and executory

immediately transfer
Bureau
the goods to secured
Denied importer may appeal to
area.
the court of tax appeals
within 30 days.
conduct a CA within 3 appeal to the
working days and render Secretary of Finance
decision within 5 days within 20 working days
Importer Decision was affirmed by
the Secretary of Finance

commissioner will issue a

if there is no appeal, bureau will REVERSED
WCA upon determination
pay him in cash based equal to DECISION
it is unconsionably low
customs declared value plus any
duties already paid within 10
days final and executory