Seizure- Forfeiture Procedure
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SEIZURE/ FORFEITURE PROCEDURE UNDER SECTION 2301 – 2402, TCCP final final final final Seizure of imported articles and issuance of WSD by the Collector of Customs & claimant may secure release of goods upon filing of cash bond (Section Collector reports Seizure and gives notice to known/unknown Pending hearing, case may be settled by payment of fine or redemption of Collector schedules & Collector decides adverse to claimant/ Declares Collector renders decision If no appeal/ Decision becomes final Decides in favor of the claimant reverses Collector’s decision Appeal to the Commissioner of Customs within 15 days after Collector decides adverse to the Amount involved P5M or more Amount involved Less than 5M Commissio ner affirms the collector Note: If no decision, the decision of the Collector Automatic review by the Commissioner of Reverses decision of the Collector Appeal to the Court of Tax Appeals within 30 days from notice of Commissioner’s decision or decision of the Secretary of Finance (Section 2401) (R.A. 1125 as Amended by No decision within 30 days from receipt Affirms decision of the collector No appeal within 30 days; decision Automatic review by the Sec. of Finance (Section. Reverse decision of the Commissioner or Collector/ decides in the favor of If no decision within 30 days from receipt of record or Secretary of Finance affirms decision of If no appeal within 30 days Appeal to the Supreme Court within 15 days from receipt of CTA’s decision (Rules
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Transcript of Seizure- Forfeiture Procedure
SEIZURE/ FORFEITURE PROCEDUREUNDER SECTION 2301 – 2402, TCCP
final
final
final
final
Seizure of imported articles and issuance of WSD by the Collector of Customs & claimant may secure release of goods upon filing of cash bond (Section 2301).
Collector reports Seizure and gives notice to known/unknown owner Section (2303-2304). Pending hearing, case may be settled by payment of fine or redemption of
forfeited property (Section 2307)Collector schedules & conducts hearing.
Collector decides adverse toclaimant/ Declares forfeiture of
articles or fixes fine (Section 2312)
Collector rendersdecision
If no appeal/ Decisionbecomes final
Decides in favorof the claimant
reversesCollector’s
decision (Section 2313)
decision becomes
Appeal to the Commissioner of Customs within 15 days after receipt of notice of decision (Section 2313)
Collector decides adverse to the government
Amount involvedP5M or more
Amount involvedLess than 5M
Commissioneraffirms thecollector’sdecision
Note: If nodecision, the
decision of theCollector is
deemed affirmed
Automatic review by the Commissioner ofCustoms (Section 2313)
Reverses decision of the Collector(Section 2313) Appeal to the
Court of TaxAppeals within 30 days from notice
of Commissioner’sdecision or
decision of theSecretary of
Finance (Section2401)
(R.A. 1125 asAmended by R.A.
9282 )
No decision within30 days from receiptOf record of the case.
(section 2313)
Affirms decisionof the collector
of customs(Section 2313)
No appeal within 30 days; decisionbecomes final
Automatic review by the Sec. of Finance (Section.2313)
Reverse decision of the Commissioner orCollector/ decides in the favor of
Government(Section 2313)
If no decision within30 days from receiptof record or Secretary
of Finance affirmsdecision of
Comm/Coll., decisionbecomes final and
executory(Sec. 2313)
If no appeal within 30 days decision becomes final
Appeal to the Supreme Court within 15 days fromreceipt of CTA’s decision (Rules of
Court/R.A. 9282)
