Commissioner of Customs v Manila Starferry
GR No L-31776-78, October 21, 1993
FACTS:
Respondent owns a tugboat which was caught loading smuggled goods. The Court of Tax Appeals fined the starferry but the petitioner insists that forfeiture is required.
ISSUE:
Whether the tugboat may be forfeited
RULING:
No. Section 2530 of the Tariff and Customs Code provide that a vessel engaged in smuggling in a port of entry cannot be forfeited. This is the clear and plain meaning of the law. Forfeiture proceedings are in rem, it is no defense that the owner of the vessel sought to be forfeited had no actual knowledge that his property was used illegally.
FACTS:
Respondent owns a tugboat which was caught loading smuggled goods. The Court of Tax Appeals fined the starferry but the petitioner insists that forfeiture is required.
ISSUE:
Whether the tugboat may be forfeited
RULING:
No. Section 2530 of the Tariff and Customs Code provide that a vessel engaged in smuggling in a port of entry cannot be forfeited. This is the clear and plain meaning of the law. Forfeiture proceedings are in rem, it is no defense that the owner of the vessel sought to be forfeited had no actual knowledge that his property was used illegally.
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