SEC. 286. The decision of the collector of customs at a subport of entry as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to the dutiable value of merchandise, and as to all fees and exactions of whatever character shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, having first paid all duties, fees, and charges and exactions, within two days, exclusive of Sundays and holidays, after such payment, as well in cases of merchandise entered in bond as for consumption, if dissatisfied with such decision, give notice in writing to the collector of customs, setting forth distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto.
Upon such payment and notice the collector of customs shall examine and decide the case thus submitted, and if such decision shall sustain the protest of the owner, importer, consignee, or agent of such merchandise, or of the person paying such fees, charges, and exactions other than duties, the entry shall be reliquidated accordingly. But if such decision shall be adverse to the protest of the owner, importer, consignee, or agent of such merchandise, or to the person paying such fees, charges, and exactions other than inties, said person or persons may, within five days, exclusive of Sundays and holidays, after notification in writing to them by the collector of customs of such adverse decision, give notice in writing to the collector of customs of his or their dissatisfaction with-such adverse decision, which notice, together with the entry, invoice, and all other papers and exhibits connected therewith, shall be forthwith transmitted to the Insular Collector, who shall examine and decide the case thus submitted, and such decision shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector of customs, or person acting as such, who shall reliquidate the entry accordingly, except in cases where the person paying such duties, fees, charges, and exactions other than duties shall appeal from the imposition thereof to the Court of Customs Appeals in the manner hereinafter provided, and in cases where the Secretary of Finance and Justice shall certify in writing that, in his opinion, such decision ought to be revised by the Court of Customs Appeals. For the purposes of this section, it shall be the duty of the Insular Collector immediately to give notice in writing to the Secretary of Finance and Justice of all appeals that have come to him by virtue of this suction and of his decisions thereon, where such decisions shall have reversed the decision of the collector of customs or where the decisions of the insular Collector, acting as collector for the port of Manila, shall have been adverse to the Government.
SEC. 287. If the decision of the Insular Collector, acting either as collector of customs for the port of Manila, or on appeal to him from a collector of customs, shall be adverse to the claim of the owner, importer, consignee, or agent of merchandise, or of the person paying to the collector of customs fees, charges, and exactions of her than duties, the owner, importer, consignee, or agent, or the person paving the fees, charges, and exactions may, within five days, exclusive of Sundays and holidays, after notification in writing to him by the collector of customs of such adverse decision, appeal therefrom to the Court of Customs Appeals by giving notice in writing to the collector of customs of his or their dissatisfaction with such adverse decision, which notice shall be forthwith transmitted by the collector of customs to the Insular Collector, who shall thereupon forthwith certify and transmit to the clerk of the Court of Customs Appeals such notice of appeal, together with the entry, invoices, and exhibits, and all other papers connected there with, and his decision thereon, and the court shall proceed, upon notice to the appealing party and to the Attorney General, to examine the case submitted, and its decision shall be final and conclusive upon all persons interested therein, and the records shall be transmitted to the Insular Collector and the entry shall be reliquidated accordingly.
In case the decision of the Insular Collector, acting in his capacity as collector of customs for the port of Manila, or upon appeal to him from the collector of customs, shall be adverse to the Government on the matter at issue and the Secretary of Finance and Justice shall certify in writing that, in his opinion, such decision ought to be revised by the Court of Customs Appeals, it shall be thereupon the duty of the Insular Collector to certify and transmit his decision, together with the entry, invoices, and exhibits, and all other papers connected therewith, to the clerk of the Court of Customs Appeals, and that court shall, upon notice to the Attorney General, and to all parties interested, reexamme and determine the case, as last above provided, and its decision shall be final.
SEC. 288. The evidence taken before either the collector of customs or the Insular Collector may if competent, be used before said court, and said court may receive further evidence pertinent to the issue. The court may make general rules governing proceedings before it. Costs may be allowed to the Government or to the adverse party, in the discretion of the court, but such costs shall not exceed those allowed to parties in actions pending in the Supreme Court for the Philippine Islands, as established by the Code of Procedure in Civil Actions and Special Proceedings. The court shall have the power to determine all questions arising in the appeal, including the question as to whether any duty, exaction, imposition, or fee can lawfully be imposed. The remedy by appeal to the Court of Customs Appeals is exclusive of all other remedies upon all questions arising relating to the customs duties, or the administration thereof, under this Act. No right of action shall exist on the part of the owner, importer, exporter, or consignee to recover hack any duties, fees, exactions, of fines by him or them paid, except by means of appeal in accordance with the provisions of this Act. No appeal shall be to any tribunal from the judgment of the Court of Customs Appeals, nor shall any tribunal have the right to review its decisions or proceedings in any form.
SEC. 289. The Court of Customs Appeals shall consist of three judges, the Secretary of Finance and Justice to be the president of such court one of the judges of the Supreme Court, to be designated, from time to time, by the Civil Governor, shall be the second member, competent person to be appointed by the Civil Governor, with the advice and consent of the United States Philippine Commission, shall be the third member. The third member of the court shall act as its clerk and shall receive a compensation at the rate of four thousand five hundred dollars per year, in money of the United States. He shall possess the qualifications required by law for judges of the Supreme Court, and may he required to perform a the duties of a judge of a Court of First Instance of any province in the Islands, when directed in writing to do so by the Civil Governor, in which case bis acts, proceedings, and judgments shall be of equal validity as though he were the regular judge of the Court of First Instance in the province in which he shall per form such duties. Judges of the Court of Customs Appeals shall have power to administer oaths, and, as to proceedings pending before it, the court shall have all power of the Supreme Court for the Philippine Islands, as defined in Acts Numbered One hundred and thirty-six and Numbered One hundred and ninety. It shall be a court of record and have a seal. Two judges shall constitute a quorum for the transaction of business. It shall he the duty of the Attorney General, or some person detailed from his office for that purpose, to represent the Government before the court in aid of the Insular Collector. The judges shall, before entering upon the performance of their duties, take the oath required by law to be taken by judicial office. The clerk may employ such deputies, clerical assistants, typewriters, stenographers, and messengers, and at such salaries, as a majority of the judges shall authorize. Said court shall be deemed to be always open.
SEC. 290. Whenever a collector of customs shall administratively impose any fine or penalty, or decree any forfeiture or confiscation, the person against whom such fine, penalty, or forfeiture or confiscation has been adjudged by the collector may appeal therefrom to the Collector of Customs for the Philippine Archipelago, and his decision, either as collector of the port of Manila or on appeal, shall be final, except in cases wherein the amount of the fine or penalty, or the value of the property forfeited or confiscated, shall exceed five hundred dollars, in which case an appeal may be taken there from the Court of Customs Appeals in the manner provided in the three preceding sections. In case of such appeal, the Court of Customs Appeals shall proceed to determine the issue, as is provided in ease of other appeals in the preceding sections.
SEC. 291. Whenever the penalty of imprisonment is imposed by the terms of this Act for violation of any of its provisions, it shall be the duty of the Attorney General to institute, in proper cases before the Court of Customs Appeals, proceedings in the ordinary form of criminal prosecutions, for the conviction of the person charged, and that court shall have the power to try and determine the question of the guilt or innocence of the defendant so charged and to impose such sentence as the law warrants in case of conviction, and its decision shall be final. The collection of fines imposed by the court may be enforced by imprisonment, as in case of other crimes or misdemeanors, in accordance with such law as is now, or may be hereafter, provided.
SEC. 292. Protests which fail to point out distinctly and specifically the precise objection of the person protesting to the action of the customs authorities will not be entertained; nor will any protest be entertained on the action of the collector as to excessive sea stores.
SEC. 293. The Insular Collector, collectors of customs at subports of entry, and their respective deputies duly appointed, or any of them, are hereby authorized to administer oaths, and said Insular Collector, collectors of customs at subports of entry, or their respective deputies duly appointed, as the ease may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person, touching any matter or thing which the or either of them, may deem material respecting any merchandise, in ascertaining the dutiable value or classification thereof; and they or either of them may require such testimony to be reduced to writing, and when so taken it shall be filed in the office of the collector of customs and preserved for use or reference until the final decision of the Insular Collector shall be made respecting the valuation or classification of said merchandise, as the case may be.
SEC. 294. If any person so cited to appear shall neglect or refuse to attend, or shall decline to answer, or shall refuse to answer in writing any material interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by the Insular Collector, collectors of customs at subports of entry, or their respective deputies duly appointed, or any of them, he shall be liable to a penalty of one hundred dollars; and if such person be the owner, importer, or consignee, the appraisement which the Insular Collector may make of the merchandise shall be final and conclusive; and any person who shall willfully and corruptly swear falsely on an examination before the Insular Collector or collector of customs at subport of entry, or any of their deputies duly appointed, shall be deemed guilty of perjury and if he is the owner, importer, or consignee, the merchandise shall be forfeited.
SEC. 295. A permanent record shall be kept by all collectors of all protests at their respective ports, with particulars of the successive steps taken in each case.
SEC. 296. Whenever a decision has been made by the Insular Collector in regard to the classification of any kind of merchandise, and no appeal has been taken within the period as prescribed by this Act, such decision shall govern the liquidation of the particular case which was the subject of the decision. In the absence of any appeal and of contrary instructions, all similar goods shall be treated in liquidation in accordance with the classification established by the Insular Collector.
SEC. 297. Importers filing protests involving questions of fact must, if the nature of the merchandise permits, within five days after filing the protests, supply the collector with samples of the merchandise covered thereby. Such samples shall be verified by the officer who is immediately responsible for the classification against which the protests are filed, and shall be transmitted to the Insular Collector with the protests to which they belong.
SEC. 298. No collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the liability to duty or the classification of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might be entitled to appeal from the decision of said collector or other officer, nor shall any collector or other officer of the customs service be liable to an action for the recovery of duties paid, whether under protest or otherwise, the remedy given by this Act by way of appeal being hereby declared to be exclusive.
SEC. 299. All final judgments, when in favor of the importer, shall be certified by the Court of Customs Appeals to the Insular Auditor and paid pursuant to appropriation by settlement warrant upon the Insular Treasury.
SEC. 300. The money necessary for the repayment of duties exacted or paid in excess of the amounts found and on final liquidation, or for the payment of fines or penalties remitted, shall be estimated and included by collectors or other proper officers in their regular estimates for appropriations, and shall be disbursed only pursuant to appropriation upon proper certified statements in such form as the Insular Collector shall prescribe, but in every case application for review, if pending, must be withdrawn before the preparation of any such statement.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).
