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Act No. 1405 Section 10

Section 10

SEC. 10. In all cases heretofore determined by the Court of Customs Appeals wherein the Secretary of Finance and Justice has certified that the public interests require a reexamination of certain questions arising therein by the Supreme Court, in accordance with the provisions of section two hundred and eighty-eight of the Philippine Customs Administrative Act, as amended by Act Numbered Eight hundred and sixty-four, the Supreme Court, instead of issuing a mandate to the Court of Customs Appeals to enter a judgment in accordance with its decision, shall render judgment in the premises, and direct the Collector of Customs for the Philippine Islands in accordance with its judgment. Should the Secretary of Finance and Justice hereafter certify that the public interests require a reexamination by the Supreme Court of questions that have been, determined by the Court of Customs Appeals in accordance with the provisions of said section two hundred and eighty-eight, as amended, it shall he the duty of the clerk of the Court of First Instance for the city of Manila to send up the entire record to the Supreme Court, which shall consider and decide the questions presented by the certificate of the Secretary of Finance and Justice, and determine the same and render judgment thereon, and issue its mandate accordingly to the Collector of Customs for the Philippine Islands.

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Other provisions in Act No. 1405

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 1405 Section 10 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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