G.R. No. L-43148. January 30, 1937.
GO HO LIM, plaintiff-appellee, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellant.

FACTS

Go Ho Lim imported 800 cases of eggs. In his application for a special permit for immediate delivery, he declared the weight as “about 25,400 kilos.” Upon examination, the actual weight was found to be 29,237 kilos. He later filed the regular consumption entry stating the true weight. Due to the discrepancy exceeding 10%, the Collector of Customs imposed a surcharge under Section 1290 of the Revised Administrative Code. Go Ho Lim paid under protest and appealed to the Court of First Instance, which reversed the Collector’s decision. The Collector then appealed to the Supreme Court.

ISSUE

Whether the incorrect weight declaration in an application for a special permit for immediate delivery constitutes an “entry” under Section 1290 of the Revised Administrative Code, justifying the imposition of a surcharge.

RULING

No. The Supreme Court affirmed the lower court’s decision. The declaration in the application for a special permit is merely a provisional entry, subject to verification, and is not the final regular consumption entry contemplated by the law for imposing a surcharge. The special permit itself provided for delivery only after examination, and the importer was still required to file the regular consumption entry. Therefore, the surcharge was improperly imposed, and the Collector was ordered to refund the amount to Go Ho Lim.

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