GO HO LIM, PLAINTIFF AND APPELLEE, VS. THE INSULAR COLLECTOR OF CUSTOMS, DEFENDANT AND APPELLANT.

The question submitted to this court for
decision is a question of law which consists in determining whether or
not the incorrect declaration of the weight of imported merchandise,
made in an application for a special permit for the immediate delivery
thereof, comes within the meaning of the word “entry,” as used in
section 1290 of the Revised Administrative Code, for the purpose of
determining whether or not a surcharge should be imposed upon an
importer who has incorrectly declared the weight of imported
merchandise.

Go Ho Lim appealed to the Court of First Instance of Manila from
the decision of the Collector of Customs imposing upon him a surcharge
of customs duty, and this appeal was taken by the Collector of Customs
from the decision of the Court of First Instance reversing his decision.

The following facts are undisputed: That on May 5, 1933, Go Ho Lim
applied for a special permit for the immediate delivery to him of 800
cases of fresh eggs imported from Shanghai. In the application, Exhibit
A, he stated that the gross and net weight of the 800 cases of eggs was
about 25,400 kilos. The special permit was granted on the same date
(Exhibit E); but, upon verification of the declared weight by the
customhouse examiner, it was found that the 800 cases of eggs weighed
not 25,400 but 29,237 kilos. For this reason, the chief appraiser
refused to deliver the merchandise and required Go Ho Lim to file the
original entry and importer’s declaration and to deposit the
corresponding duties plus an additional sum to answer for the payment
of a possible fine. On May 8,1933, Go Ho Lim filed the original entry
and importer’s declaration, Exhibit B, stating the true weight of
29,237 kilos of said 800 eases of eggs. The chief appraiser, however,
informed Go Ho Lim that he would not turn over the cases to him unless
the latter stated the originally declared weight of 25,400 kilos, which
Go Ho Lim did by erasing the figures 29,237 from the sheet, Exhibit B,
in order to obtain delivery of said cases of eggs, fearing that the
eggs might be spoiled. Somebody in the customhouse, in turn, erased the
figures 25,400, substituting them with the figures 29,237, and there
being a difference of more than 10 per cent between the weight
originally declared and the true weight, a surcharge of P613.92 was
imposed upon Go Ho Lim pursuant to the provision of section 1290 of the
Revised Administrative Code. Go Ho Lim paid said surcharge under
protest.

It is disputed by the parties whether the application for the
special permit, Exhibit A, containing the misdeclared weight of the 800
cases of eggs, comes within the meaning of the word “entry” used in
section 1290 of the Revised Administrative Code, or said word “entry”
means only the “original entry and importer’s declaration.” The court
below reversed the decision of the Insular Collector of Customs on the
ground that the provisions of section 1290 of the Revised
Administrative Code refer to the regular consumption entry and not to a
provisional declaration made in an application for a special permit, as
the one filed by the appellee, to remove the cases of eggs from the
customhouse.

This court is of the opinion that certainly the application,
Exhibit A, cannot be considered as a final regular entry of the weight
of the 800 cases of eggs imported by the appellee, taking into account
the fact that said application sought the delivery of said 800 cases of
eggs “from the pier after examination,” and the special permit granted,
Exhibit E, provided for “delivery to be made after examination by the
appraiser.” All the foregoing, together with the circumstance that the
appellee had to file the regular consumption entry which he bound
himself to do, as shown by the application, Exhibit A, logically lead
to the conclusion that the declaration of the weight of the 800 cases
of eggs made in said application, is merely a provisional entry, and as
it is subject to verification by the customhouse examiner, it cannot be
considered fraudulent for the purpose of imposing a surcharge of
customs duties upon the importer.

The judgment appealed from, ordering the appellant to refund the
sum of P613.92 to the appellee, is affirmed, without costs. So ordered.

Avancena, C. J., Villa-Real, Abad Santos, Imperial, Diaz, and Laurel, JJ., concur.