2017 (Taxation) Bar Exam Questions: Question 4

[Answer/discuss the question below, or see 2017 bar exam Taxation Instructions; 2016 Taxation Questions: 12356789101112131415161718, and 19; See also 2017 Bar Exam: Information, Discussions, Tips, Questions and Results]


On the basis of a warrant of seizure and detention issued by the Collector of Customs for the purpose of enforcing the Tariff and Customs Code, assorted brands of liquor and cigarettes said to have been illegally imported into the Philippines were seized from a store operating in a Freeport zone. The store owner moved for the quashal of the warrant on the ground that the Collector of Customs had no jurisdiction to enforce it within the Freeport zone.

Should the motion to quash be granted? (3%)

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