CM 101-FINAL QUIZ

1. What constitutes police authority under the CMTA?

2. What is arrest? How is arrest made?
3. What is search?
4. What is to seize?
● Seize shall refer to the act of taking possession of property for violations of the CMTA and other related laws. It
implies taking or removal of something from the possession, actual or constructive, of another person or persons.

5. What is the difference among arrest, search and seizure, if any?

6. Who are authorized to exercise police authority under the CMTA?
The following persons are authorized to effect search, seizure, and arrest:
(a) Officials of the Bureau, District Collectors, Deputy District Collectors, police officers, agents, inspectors and
guards of the Bureau.

7. When can the officers and members of law enforcement agencies exercise police authority under the CMTA?
● All officers authorized by the Commissioner to exercise police authority shall at all times coordinate with the
Commissioner.

8. The National Bureau of Investigation created a team that conducted a search in the warehouse of A Corporation.
When the lawyer of A Corporation inquired as to the authority of the NBI, the Team Leader showed a letter from the
District Collector the Port authorizing the NBI to effect the search. Is the search valid?
● Yes, the search conducted by the NBI in A Corporation's warehouse is likely valid because they had authorization
from the District Collector of the Port.

9. Assuming that the search was conducted by the Bureau of Internal Revenue for the purpose of checking whether the
excise taxes on the wines imported by A Corporation were properly paid, is the search valid if the letter was only signed
by the District Collector and not by the Commissioner?
● No, the search conducted by the Bureau of Internal Revenue (BIR) in A Corporation's warehouse would likely not
be valid if the authorization letter was only signed by the District Collector and not by the Commissioner of
Internal Revenue.
REASON:
The Commissioner of Internal Revenue, as the head of the BIR, has the authority to authorize searches and
investigations related to tax matters under the National Internal Revenue Code of the Philippines. Without the
Commissioner's authorization, the BIR typically does not have the legal authority to conduct searches specifically for
tax-related purposes.

10. How do officers and members of law enforcement agencies and officials of the Bureau exercise police authority?
● The Bureau may exercise its police authority through seizure, require assistance and information from National
Law Enforcement Agencies, enter properties, vessel or aircraft searches (including persons or goods conveyed
therein), searches of persons arriving from overseas, and controlled delivery investigations.

11. What happens to goods seized by the deputized officers?

● Goods seized by deputized officers shall be physically turned-over immediately to the Bureau, unless provided
under existing laws, rules and regulations.

12. What is the proof of the authority of these deputized officers?

13. Who shall define the scope, areas covered, procedures and conditions governing the exercise of police authority
under the CMTA?
● The Commissioner shah1 define the scope, areas covered, procedures and conditions governing the exercise of
such police authority including custody and responsibility for the seized goods.

14. Where can persons exercising police authority under the CMTA exercise their powers?
1. All premises used for customs purposes, including customs offices, facilities, warehouses, ports, airports,
wharves, infrastructure and other premises in the Customs Districts
2. All lands, seas, and air within Philippine Territory, including bays, coasts, harbors, rivers and inland waters
whether navigable or not from the sea and any means of conveyance
3. Free Zones
15. When can seizure be exercised?
● Any person exercising police authority under this Act has the power and duty to seize any vessel, aircraft, cargo,
goods, animal or any other movable property when the same is subject to forfeiture or when they are subject of a
fine imposed under this Act.

16. How will an importer know that an officer is lawfully exercising police authority under the CMTA?

17. Does the person exercising police authority have the power to demand assistance?
● Yes, any person exercising police authority may demand the assistance of and request information from the
Philippine National Police (PNP), the AFP and other national law enforcement agencies, when necessary, to
effect any search, seizure or arrest.

18. What is a Search Warrant?

● Search Warrant shall refer to an order in writing, issued in the name of the People of the Philippines, signed by a
judge of a competent court and directed to a peace officer, commanding him to search for certain personal
property and bring it before the Court

19. What is an Arrest Warrant?

● An arrest warrant is a document issued by a judge or magistrate that authorizes the police to take someone
accused of a crime into custody.
20. Is there an instance of warrantless search?

21. Is there a valid warrantless arrest?

22. Alfredo bought a luxury car from Germany valued at Ten Million Pesos subject to 30% rate of duty. However, instead
of paying Three Million Pesos, Alfredo on pa Three Hundred Thousand Pesos by submitting a falsified seller's invoice.
Upon knowing this fraudulent practice, the District Collector of Customs instructed a team of customs police officers to
seize the car. The car was parked in a "pay parking garage" and was immediately seized by the customs authorities.
Alfredo questioned the seizure as there was no search warrant issued by a judge. Is the seizure legal?
● The seizure of Alfredo's luxury car by customs authorities is legal without a search warrant issued by a judge.
Customs officials have broad jurisdiction and specific powers under the Tariff and Customs Code of the
Philippines to enforce customs laws, including seizing goods suspected of being imported illegally or with falsified
documents. This authority extends to places like pay parking garages where imported goods may be stored or
moved illegally. Immediate seizure is justified to prevent loss of evidence or illegal disposal of goods, a practice
supported by legal precedent recognizing the need for customs authorities to act swiftly to enforce regulations
and prevent smuggling. Therefore, despite Alfredo's objections, the seizure is lawful under Philippine customs
law.
24. If the car was parked inside the residence of Alfredo, is the seizure legal?
● If the car was parked inside Alfredo's residence, the seizure by customs authorities would likely be considered
illegal unless they had obtained a search warrant beforehand. Private residences generally have stronger legal
protections against searches and seizures without a warrant compared to public areas.

25. The luxury car parked inside the residence of Alfredo was seized without a warrant and was used as evidence in the
smuggling case filed against him. During the trial the lawyer of Alfredo sought the dismissal of the case because the car
was obtained through an illegal search. Is the lawyer of Alfredo correct?
● The lawyer of Alfredo is correct. The luxury car seized from Alfredo's residence without a warrant cannot be used
as evidence in the smuggling case because it was obtained through an illegal search, violating Alfredo's Fourth
Amendment rights. Therefore, the lawyer can argue for the case to be dismissed on these grounds.

26. Imported goods are being sold in a building where the first floor is used as a store and the second floor is being used
as the residence of the owner. Can the import goods be seized?
● Yes, imported goods can be seized if they are found to be in violation of customs laws or regulations, regardless
of whether they are located.
27. What is the scope of power of a person exercising police authority in a vehicle, vessel or aircraft?
● Any person exercising Police Authority under the CMTA may board, inspect, search and examine a vessel or
aircraft and any container, trunk, package, box or envelope found on board, and physically search and examine
any person thereon. In case of any probable violation of the CMTA, the person exercising Police Authority may
seize the goods, vessel, aircraft, or any part thereof
28. What is the extent of police authority to search vehicles, other carriers, persons and animals?
● Any person exercising Police Authority may open and examine any box, trunk, envelope, or other container for
purposes of determining the presence of dutiable or prohibited goods. This authority includes the search of
receptacles used for the transport of human remains and dead animals. Such authority likewise includes the
power to stop, search, and examine any vehicle or carrier, person or animal suspected of holding or conveying
dutiable or prohibited goods.

29. What is the scope of police authority to search persons from foreign countries?
● Upon reasonable cause, travellers arriving from foreign countries may be subjected to search and detention by
the customs officers. The dignity of the person under search and detention shall be respected at all times.
Female inspectors may be employed for the examination and search of persons of their own sex.

30. On July 1, 2018, a customs officer was authorized in writing by the Commissioner to visit a warehouse and inspect the
same. Upon inspection, the customs officer demanded the evidence of payment of duties and taxes on the imported
goods stored in the warehouse. However, the store manager was not able to produce the evidence since the official
receipts and documents were kept in the corporate center of the business establishment, which is an hour away from the
warehouse. The customs officer immediately confiscated the imported goods and brought them to the office of the district
collector. Is the action of the customs officer valid?
● Yes, the action of the customs officer in confiscating the imported goods is likely valid. The officer was authorized
to inspect the warehouse, demanded proof of duties and taxes, and upon the inability to produce such evidence
immediately, confiscated the goods, which is a standard procedure under customs regulations to ensure
compliance.