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PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

[G.R. No. 8375. March 30, 1914. ]

INTERISLAND EXPRESS CO., Plaintiff-Appellant, v. THE INSULAR COLLECTOR OF CUSTOMS, Defendant-Appellant.

D. R. Williams for plaintiff.

Solicitor-General Harvey for defendant.

SYLLABUS


1. CUSTOMS DUTIES; ASSESSMENT; APPEAL FROM DECISION OF COLLECTOR OF CUSTOMS. — Adhering to the rule laid down in Behn, Meyer & Co. v. Collector of Customs (17 Phil. Rep., 388), and the recently decided case between the same parties (26 Phil. Rep., 647): Held, that a decision of the Collector of Customs cannot be disturbed on appeal in a case wherein appellant failed to comply with the statutory regulations touching the filing of his protest against an alleged excessive assessment of customs duties.

2. ID.; ID.; ID. — There is a failure to comply with these regulations when "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 is filed for the production of a corrected consular invoice in accordance with Tariff Decision Circular No. 957."


D E C I S I O N


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. v. 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.

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