Publishing Department Order No. 62-72 re: Implementation of Presidential Decree No. 60, dated November 20, 1972, Abolishing the Custody and Disposal Administration (CADA) and Transferring its Functions, Appropriations, Records, Equipment, Property to the Bureau of Customs

February 1, 1973 REVENUE MEMORANDUM CIRCULAR NO. 15-73 SUBJECT : Publishing Department Order No. 62-72 re: Implementation of Presidential Decree No. 60, dated November 20, 1972, Abolishing the Custody and Disposal Administration (CADA) and Transferring its Functions, Appropriations, Records, Equipment, Property to the Bureau of Customs TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, Department Order No. 62-72, dated December 22, 1972, is quoted hereunder: "DEPARTMENT ORDER NO. 62-72 December 22, 1972 "In line with the implementation of Presidential Decree No. 60 dated November 20, 1972, abolishing the Custody and Disposal Administration (CADA) and transferring its functions, appropriations, records, equipment, property and such personnel as the Secretary of Finance may deem necessary, to the Bureau of Customs, it is hereby directed that henceforth all agencies engaged in anti-smuggling operations shall transfer or turn over all seized, confiscated or abandoned goods in their respective custody to the Auction and Cargo Disposal Division, Bureau of Customs. Each transfer shall be covered by a transfer slip, consecutively prenumbered, to be issued by the said Auction and Cargo Disposal Division, and accompanied by a corresponding certification by the agency from which the goods are being transferred stating the following pertinent circumstances or data: 1. Place and date of seizure; 2. Quantity, kind, size and condition of the goods; 3. Apprehending unit; 4. Name of vessel or vehicle involved; and 5. Other pertinent data. "For purposes of easy reference and accounting in connection with the payment of reward in proper cases under R.A. 2338, 4712 and 4713 or other related laws, the said Auction and Cargo disposal Division shall keep a separate recording of the foregoing data and shall undertake the payment of reward claims concerning smuggled and confiscated articles without unnecessary delay. Such payments shall only be made upon previous approval by this Department. "The Auction and Cargo Disposal Division, Bureau of Customs, shall at all times endeavor to dispose of such smuggled and confiscated goods, as far as practicable, within fifteen (15) days from receipt thereof and as may be allowable under existing laws and regulations, through public bidding previously publicized in at least two newspapers of wide circulations and conducted in accordance with governing provisions of the Tariff and Customs Code. "This Order shall take effect immediately. "(SGD.) CESAR VIRATA Secretary" All those concerned are enjoined to be guided accordingly. aisa dc MISAEL P. VERA Commissioner of Internal Revenue