Description
It took me a month to revise and update my unpublished book entitled, “THE LAW ON CUSTOMS SEARCH, SEIZURE AND FORFEITURE”, used exclusively by my students in Lyceum of the Philippines University as an instructional material. I tried my best and my worst to perfect the said masterpiece but I did not succeed.
When the Customs Modernization and Tariff Act (CMTA) became effective on June 16, 2016, many students, customs brokers, practitioners, importers, exporters and the transacting public were looking for a reference book on the matter but they found none. With that, I urged and motivated myself to expedite the release of this book, the principles and remedies in the CMTA. Also included is the compendium of cases on the provisions of the Tariff and Customs Code of the Philippines (TCCP) as retained in the CMTA and pursuant to the latter’s “saving clause”. Hopefully, other important topics that are not found in this book will be incorporated in my next volume.
