SEATWORK NO. 5 SEIZURE AND FORFEITURE PROCEEDINGS PART 2

1. The District Collector issued an Order of Release on the importation which was previously subjected of an alert order. The period for review has lapsed and the Commissioner did not make any decision. The importer then requested the District Collector to lift the alert order, resume the processing of the goods declaration and release the importation. However, the District Collector refused on the ground that he must wait the affirmation of the Commissioner. Is the District Collector correct?

• (a) No, the District Collector is not correct. When no decision is made by the Commissioner with the period of review, the goods shall then be deemed released.

• (b) No, the District Collector is not correct. The lifting of the alert order is a matter of course after the issuance of an order of release.

• (c) Yes, the District Collector is correct. When the District Collector issues an order of release, the Commissioner shall automatically review such action.

• (d) Yes, the District Collector is correct. The Commissioner must approve the order of release.

2. A forfeiture proceeding has been instituted on an importation of dairy products. The importer came to you for advice since he is afraid that the forfeiture proceeding will take so long that when the decision comes out, his dairy products would no longer be fit for human consumption and for sale. What will be your advice?

• (a) I will advise him to request that his dairy products be sold at public auction.

• (b) I will advise him to file for a request under tentative assessment

• (c) I will advise him to file for a request for release under tentative assessment

• (d) All of the answers

3. To whom shall the District Collector serve the Warrant of Seizure and Detention?

• (a) Owner of the goods

• (b) Importer of the goods

• (c) Authorized representative of the owner or importer

• (d) Any of the above

4. What statutory right is given to the importer when the warrant of seizure and detention is served upon him?

• (a) The right to be heard

• (b) The right to be notified

• (c) The right to property

• (d) All of the answers

5. Who has the authority to issue a warrant of seizure and detention?

• (a) The Collector of Customs where the goods are seized

• (b) The Commissioner of Customs

• (c) The District Collector of Customs where the goods are seized

• (d) The Deputy Collector of Customs

6. A shipment declared to contain lawn tennis balls was tagged under the ORANGE LANE selectivity system. The scanning result showed suspicious image. Consequently, the x-ray inspector recommended to the District Collector, through the Chief, Assessment Division, the conduct of physical examination. With the approval of the District Collector, you have been assigned to conduct the physical examination. You found out that the shipment actually contained mandarin orange. Upon computation, it turned out that the duties and taxes due on the goods is 35% more than what was declared. Under the circumstances, what is the appropriate course of action?

• (a) I will report to the District Collector, through the Chief, Assessment Division, the findings of my examination and recommend the issuance of an Alert Order covering the shipment.

• (b) I will report to the District Collector, through the Chief, Assessment Division, the findings of my examination and recommend the issuance of a warrant of seizure and detention of the goods.

• (c) I will report to the District Collector, through the Chief, Assessment Division, the findings of my examination and recommend the institution of forfeiture proceedings over the goods.

• (d) All of the answers

7. To effect the seizure of imported goods, the District Collector shall issue a/an –

• (a) Order of Seizure

• (b) Warrant of Seizure

• (c) Warrant of Seizure and Detention

• (d) All of the answers

8. Within what period shall the District Collector issue a warrant of seizure?

• (a) Within five days upon the recommendation of the alerting officer

• (b) Within two days, in case of non-perishable goods, upon the recommendation of the alerting officer

• (c) Within five days, in case of perishable goods, upon the recommendation of the alerting officer

• (d) Within two days, in case of perishable goods, upon the recommendation of the alerting officer

9. What is the nature of customs seizure proceeding?

• (a) Civil in nature

• (b) Administrative in nature

• (c) Both civil and administrative

• (d) Neither civil nor administrative

10. On 26 July 2021, a customs examiner conducted the examination of a shipment of frozen meat products subject to RED LANE. On 27 July 2021, he recommended for the issuance of the seizure of the goods on the ground of fraud resulting in a discrepancy in duties and taxes of more than 30%. Until when is the District Collector required under the CMTA to take action of the recommendation of the customs examiner?

• (a) Until 28 July 2021, or two days, in case of perishable goods

• (b) Until 29 July 2021, or two days, in case of perishable goods

• (c) Until 31 July 2021, or five days, in case of perishable goods

• (d) Until 1 August 2021, or five days, in case of perishable goods