G.R. No. 8375. March 30, 1914
INTERISLAND EXPRESS CO., PLAINTIFF AND APPELLANT, VS. THE INSULAR COLLECTOR OF CUSTOMS, DEFENDANT AND APPELLANT.
CARSON, J.:
The principles on which we must dispose of this appeal are clearly and
definitely announced in our opinions in the cases of Behn, Meyer & Co. vs.
Collector of Customs (17 Phil. Rep., 388), and Behn, Meyer & Co.
vs. Collector of Customs (26 Phil Rep., 647), recently decided.
As stated by the Collector in his decision on plaintiff’s protest, “the
various charges included in the value returned are not segregated and cannot be
ascertained from the invoice nor the bill of lading, and no bond was filed for
the production of a corrected consular invoice in accordance with Tariff
Decision Circular No. 957.”
Under the rulings in the above-cited cases it is very clear that the decision
of the Collector of Customs cannot be disturbed on appeal, plaintiff having
failed to comply with the statutory regulations touching the filing of his
protest against the alleged excessive assessment of customs duties.
Let judgment be entered reversing the judgment entered in the court below and
affirming the decision of the Collector of Customs, with the costs in both
instances against the appellant.
Arellano, C. J., Moreland, Trent, and Araullo, JJ.,
concur.