study para kapasar

Which among the following is NOT an exception to the doctrine of exhaustion of administrative remedies?

• On appeal, the Commissioner of Customs does not render a decision within the prescribed period

• When the controverted action of the Collector is patently illegal

• If the questioned decision or action of the Commissioner was performed without or in excess of jurisdiction

• When there are instances indicating the urgency of judicial intervention

May a District Collector of Customs, motu proprio, initiate a civil action in court to recover duties against an erring Importer?

• Yes, because he has exclusive jurisdiction over the case

• Yes, because it is only in criminal cases when filing a court action requires approval from the Commissioner

• No, because it lacks the approval from the Commissioner

• No, because only criminal actions may be filed by the district collector and not civil actions

The supervision and control over judicial proceedings instituted on behalf of the government under the CMTA shall be made by the:

• Commissioner of Customs

• Deputy Commissioner of Customs

• Collector of Customs

• Deputy Collector of Customs

• Secretary of Finance

Civil and criminal actions and proceedings instituted under authority of the CMTA shall be made on behalf of the government by the:

• Bureau of Quarantine

• Bureau of Customs

• Philippine Coastguard

• Bureau of Immigration and Deportation

The party was aggrieved by a ruling of the Commissioner of Customs in matters of protest or seizure cases may appeal to the:

• Court Appeals

• Court of Tax Appeals

• Supreme Court

• Secretary of Finance

Unless an appeal is made within the period prescribed by laws and regulations, the action or ruling of the Commissioner shall be:

• Final and executory

• Not final and appealable

• Final and appealable

• Final in appealable

Who has the burden of proof for forfeiture proceedings?

• Claimant

• Importer

• Government prosecutor assigned by the Legal Service of the Bureau of Customs

• District Collector

Within how many days must the Commissioner issue an advance ruling on valuation?

• 30 days from submission of application and supporting documents

• 30 days from receipt of application and supporting documents

• 30 days from endorsement by the Deputy Commissioner for RGMG

• 30 days from the recommendation of the Deputy Commissioner for AOCG

What is the purpose of the 90-day period for the submission of a request for an advance ruling on value and rules of origin?

• To allow the Bureau sufficient time to render reasonable ruling

• To guarantee that the requesting party has legitimate purpose for the request

• To ensure that the request does not relate to any ongoing trade transaction

• To determine relevant evidence for the ruling

Kind of evidence which a reasonably prudent man might accept as sufficient to support a conclusion.

• Substantial evidence

• Proof beyond reasonable doubt

• Preponderance of evidence

• Clear and convincing evidence