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CASE DIGESTS
[G.R. No. 129680. September 1, 1999]
Court of Appeals sustained the CTA. Hence this
CARRARA MARBLE vs. COMMISIONER OF
petition.
CUSTOMS
RULING: Incidentally, the forfeiture of the subject
FACTS: Collector of Customs conducted a public
machineries rests on a different statutory basis from
auction sale of various articles duly declared
Policarpios right to receive the property as winning
abandoned after appropriate proceedings. Included
bidder in the auction sale. The forfeiture
in the sale was Lot 15 advertised as 15 tons more
proceedings were based upon the governments
or less, of marble processing machine and grinding
right to recover property illegally withdrawn from
machine, rusty and in junk condition. Lot 15 was its custody. On the other hand, Policarpios right
awarded to Engr. Franklin G. Policarpio as the
stems from the governments contractual obligation
highest bidder thereof. Engr. Policarpio had taken
to deliver the machineries to Policarpio as buyer in
delivery of said lot, he wrote the Collector of
good faith at the public auction sale.
Customs informing him that the following items
supposed to be part of Lot 15 were missing. The
missing machineries were later found installed in
[G.R. No. 109355. October 29, 1999]
the compound of petitioner Carrara Marble
SERAFIN MODINA vs. CA, ET. AL.
Philippines, Inc., Lipa City, Batangas, true to the
information furnished by Engr. Policarpio himself.
FACTS: The parcels of land in question are those
under the name of private resp CHIANG. He
Consequently, the aforesaid machineries were
theorized that subject properties were sold to him by
seized (per Warrant of Seizure and Detention from
his wife MERLINDA, as evidenced by a Deed of
the compound of petitioner. During the seizure and
Absolute Sale, and were subsequently sold by
forfeiture proceedings, Carrara Marble Philippines,
CHIANG to the petitioner MODINA, as shown by
Inc., failed to present evidence of payment of duties
the Deeds of Sale.
and taxes on the subject machineries. In its defense,
it claimed, that the machineries were purchased
MODINA brought a Complaint for Recovery of
locally from a certain Jaina Perez as evidenced by
Possession with Damages against the private
two notarized deeds of absolute sale. Meanwhile,
respondents, Ernesto Hontarciego, Paul Figueroa
Engr. Policarpio intervened in said proceedings,
and Teodoro Hipalla before the RTC of Iloilo City.
claiming ownership over the subject machineries as
the successful bidder in the public auction sale
Upon learning the institution of the said case,
conducted by the Bureau of Customs wherein said
MERLINDA presented a Complaint-in-intervention,
machineries were part of Lot 15.
seeking the declaration of nullity of the Deed of
Sale between her husband and MODINA on the
Collector of Customs declared the machineries
ground that the titles of the parcels of land in
forfeited in favor of the government. Petitioner
dispute were never legally transferred to her
appealed from the Collector of Customs decision to
husband. Fraudulent acts were allegedly employed
the Commissioner of Customs who affirmed said
by him to obtain a Torrens Title in his favor.
decision.
However, she confirmed the validity of the lease
contracts with the other private respondents.
CTA dismissed the petition for review filed by
petitioner; affirmed the authority of the Customs
MERLINDA also admitted that the said parcels of
Commissioner to seize the machineries; and ordered
land were those ordered sold by Branch 2 of the
the Commissioner to deliver the articles to
then Court of First Instance of Iloilo in Special
Policarpio as the highest bidder in accordance with
Proceeding No. 2469 in Intestate Estate of Nelson
its decision in CTA Case No. 5057. On appeal, the
Plana where she was appointed as the
administratix, being the widow of the deceased, her
Dan Ancheta
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Development
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