Chia vs Collectors of Customs

TOMAS CHIA vs COLLECTOR OF CUSTOMS

G.R. No. L-43810 September 26, 1989

LawPhi’s Full Text link: http://www.lawphil.net/judjuris/juri1989/sep1989/gr_l43810_1989.html

FACTS:

A verified report of a confidential informant that asserted electronic and electrical equipment and other articles illegally imported into the Philippines by a syndicate engaged in unlawful “shipside” activities (foreign goods are unloaded form foreign ships in transit through the Bureau of Customs, thereby evading payment of the corresponding customs duties, and were found inside the “Tom’s electronics” and “Sony Merchandising” after valuation, the Collector of Customs issued warrants of seizure and detention Nos: 14925 ad 14925-A.

            Search Warrant:

Various electronics equipment like cassette tape recorders, car stereos, phonograph needles, portable TV sets, imported long playing records, spare parts of TVs and Radios and other electrical appliances

ISSUE:

Whether the warrants of seizure and detention are general warrant issued in violation of Rule 126, Sections 3 of Rules of Court?

HELD:

Petition dismissed.

RATIONALE:

Section 2208 (Customs) – Tariff and Customs Code – Right of Police Officer to enter in closure, a warehouse, store, or other building or in closure used for keeping or storage or articles does not become a dwelling house within the meaning.

Section 2536 (Seizure of other articles) – The Commissioner of Customs and Collector of Customs and or any other Customs officer, with the prior authorization in writing by the commissioner, may demand evidence of payment of duties and taxes on foreign articles.

Search of Dwelling House (Section 2209) – Upon warrant issued by a Judge of the Court or such other responsible officers as may be authorized by law, upon sworn application showing probable cause and particularly describing the place to be searched and the person or thing to be seized.

The warrants issued by the Collector of Customs in this case were not general warrant, as erroneously alleged by petitioner for they identified the stores to be seized, described the articles to be seized and specified the provision of the Tariff and Customs Code.