Commissioner of Customs v. Navarro

Commissioner of Customs v. Navarro No. L-33146, May 31, 1977 FACTS Private respondents Juanito S. Flores and Asiatic Incorporated are importers of 1,350 cartons of fres fruits !ic importation !as sei"ed #$ te %ureau of Customs on &ovem#er ', 1()). Said importation !as classi*ed as non+ essential consumer commodities, te$ are #anned #$ Central %an Circulars &os. -(,-(' and -(5 as proi#ited importation or importation contrar$ to la! and made made su#/ect su#/ect to forfei forfeitur ture e proce proceedi edins ns #$ Petitio etitioner ner %ureau %ureau of  Customs. It !as onl$ on Januar$ 1-, 1() tat te !arrant of sei"ure and detention !as issued. Te respondents contend tat te issuance of !arrant !as onl$ an attempt to divest te respondent Jude of /urisdiction over te su#/ect matter on te case. 2n arc , 1() respondent Jude Pedro S. &avar &avarro ro iss issued ued an order order for te release release of te articles articles in 4uesti 4uestion, on, tus tus preventin %ureau %ureau of customs from proceedin !it te auction sale. ISS6 7ete 7eterr or not respond espondent ent court court ac4uir ac4uires es /urisd /urisdict iction ion over over sei"ur sei"ure e and forfeiture cases for violation of te Tari8 and Customs Code. 96:; &o, te 4uestion of sei"ure and forfeiture is for te administrative in te *rst instance and ten te commissioner of Customs. Tis is te *eld !ere te ;octrine of Primar$ Jurisdiction controls. Tereafter an appeal ma$ #e taen to te te Cour Courtt of Ta< Ap Appe peal als. s. A Cour Courtt of First irst Inst Instan ance ce is tus tus devo devoid id of  competence to act on te matter. matter. Tere is furter /udicial revie!, #ut onl$ #$ te Supreme Court in te e