Practice question
Which official's customs decisions on seizure, detention or release are among the matters expressly included in CTA appellate jurisdiction?
- The Commissioner of Customs.
- Only a private shipping broker.
- Only an unrelated mayor acting outside tax law.
- Only a bank teller.
- Only the importer's accountant.
Legal references
- RA9282 Section7, CTA jurisdiction: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
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