Facts: The Bureau of Customs received information regarding the presence of allegedly untaxed vehicles and parts in the premises owned by a certain Pat Hao in Parañaque and Makati. After conducting surveillance, a recommendation of the issuance of warrants of seizure and detention articles was made.
On the strength of the amended warrants; customs personnel started hauling the articles and this prompted petitioners to file a case of injunction before the Makati RTC, which issued the TRO.
Upon review, CA set aside orders of the trial court and dismissed the civil case. Hence, this petition.
Issue: Whether or not the trial court has jurisdiction over the case.
Held: There is no question that RTC’s are devoid of any competence to pass upon the validity/regularity of seizure and forfeiture proceedings conducted by the Bureau of customs and to enjoin an otherwise interfere with these proceedings.
The collector of customs sitting in seizure and forfeiture proceedings has exclusive jurisdiction to hear and determine all questions touching on the seizure and forfeiture of dutiable goods. The regional trial courts are precluded from assuming cognizance over such matters even through petitioners for certiorari, prohibition and mandamus.
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