THE Court of Tax Appeals (CTA) partially granted the petition of ERS Surplus Venture in a case involving the seizure and forfeiture of chainsaws, truck tires, and other goods, ordering the Philippine government to release the items covered by a Certificate of Authority to Import (CAI).

In a 24-page ruling promulgated on Oct. 15 but was only publicized on Oct. 21, the tax court’s First Division held that the Bureau of Customs (BoC) was correct in seizing five used chain saws and ten pieces of used tires because the petitioner, ERS, did not have the required permit from the Department of Environment and Natural Resources before importing them.

The case stemmed from a shipment that arrived in the Philippines on Aug. 30, 2021. The BoC issued an Alert Order against the shipment, and upon inspection, found five used chain saws and ten used truck tires with rims that were not declared in the import entry.

The petitioner argued that the tires were not intended for commercial sale and that their supplier included them in the shipment to protect the other goods. However, the CTA found that this did not excuse the violation of the import prohibition.

The CTA, however, ruled that the forfeiture of other imported goods that were declared is improper, prompting it to order the BoC to release the remaining goods covered by the CAI to the petitioner upon payment of the assessed customs duties, taxes, and fees.

This included a variety of used truck parts and other items, such as a mini excavator, farm tractors, bicycles, and engines. — Chloe Mari A. Hufana

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