The Court of Tax Appeals (CTA) has rejected the request of a Filipino traveler to get back 259 pieces of jewelry from the Bureau of Customs (BOC) through compromise settlement.
The BOC seized the highly-dutiable items from the petitioner Rosemarie G. Clemente for not declaring them when she arrived at the Ninoy Aquino International Airport in September 2015.
The BOC denied the compromise settlement offer, arguing that the shipment was tainted with fraud as stipulated under Section 2307 of the Customs Code.
The BC decision decision was upheld by one of the CTA divisions. It was was subsequently affirmed by the court en banc.
The full court stated in a 15-page verdict that it could not overturn the findings of the division that Clemente failed to declare the items to customs officials and submit customs declaration form.
It added the "petitioner failed to show grave abuse of discretion that would warrant the reversal of the decision of the court in division."
The jewelry include earrings, bracelets, rings, necklaces and pendants