Practice question
A proper customs seizure appeal concerns property worth PHP300,000. The opponent invokes only the PHP1-million original tax-collection threshold to defeat CTA appellate customs jurisdiction. Which is best?
- Every appellate case requires one million principal tax.
- The customs category vanishes below a million property value.
- The private broker may confer jurisdiction by consent instead.
- Every seizure appeal begins originally in the Supreme Court.
- That original collection threshold does not by itself eliminate the separate appellate customs category.
Legal references
- RA9282 Section7, CTA jurisdiction: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
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