Facts: During a public auction sale of various abandoned articles conducted by the collector of customs, a marble processing and grinding machine was awarded to Engr. Policarpio, the highest bidder. After delivery to him of said machines, he noticed that some parts of the machines were missing and immediately informed the collector of customs. The missing machines were found installed in the compound of petitioner Carrara Marble Phil. Inc.
Said machineries were seized pursuant to a warrant of seizure and detention for the non-payment of duties and taxes and illegal removal of articles from the customs warehouse in violation of the tariff and customs code.
It sustained the CTA’s decision, relying on the contract of sale between the BoC and Engr. Policarpio, which allows refund in case of loss or short-delivery. In case of refund, it is as if the duties, taxes and charges are unpaid, the importation is deemed terminated and the collector of customs would still be authorized to seize the articles.
Issue: Whether or not the importation has terminated.
Held: Importation is deemed terminated upon payment of duties, taxes and other charges due to secured to be paid upon the articles at a point of entry, and upon the grant of a legal permit for withdrawal; or in case said articles are free of duties, taxes and other charges, until they have legally left the jurisdiction of the customs.
The forfeiture of the subject machineries, is not dependent on whether or not the importation was terminated; rather, it is premised on the illegal withdrawal of goods from customs custody.
Thus, regardless of the termination of importation, customs authorities may validly seize goods which, for all intents and purposes, still belong to the government.
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