From the Answers to Bar Exam (1997) Customs: Administrative vs. Judicial Remedies: The Tariff and Customs Code allows the Bureau of Customs to resort to the administrative remedy of seizure, such as by enforcing the tax lien on the imported article, and to the judicial remedy of filing an action in court. When does the Bureau of Customs normally avail itself;(a) of the administrative, instead of the judicial remedy,or(b) of the latter, instead of the former, remedy?SUGGESTED ANSWER:(a) The Bureau of Customs normally avails itself of the ADMINISTRATIVE REMEDY of seizure, such as by enforcing the tax lien on the imported articles, instead of the judicial remedy when the goods to which the tax lien attaches, regardless of ownership, is still in the custody or control of the Government. In the case, however, of importations which are prohibited or undeclared, the remedy of seizure and forfeiture may still be exercised by the Bureau of Customs even if the goods are no longer in its custody.(b) On the other hand, when the goods are properly released and thus beyond the reach of tax lien, the govern- ment can seek payment of the tax liability through judicial action since the tax liability of the importer constitutes a personal debt to the government, therefore, enforceable by action. In this case judicial remedy is normally availed of instead of the administrative remedy.
Posted on: Tue, 03 Dec 2013 12:46:34 +0000