Amendment to Sec. 1370 of Act No. 2711 (Revised Administrative Code)
Act No. 3686, approved on November 6, 1930, amends Section 1370 of the Revised Administrative Code of the Philippine Islands. The amendment stipulates that in civil matters concerning customs duties, fees, or other charges, a party adversely affected by a customs officer's decision may file a written protest within thirty days of payment. The protest must detail the objections and reasons for disputing the ruling. Importantly, no protest will be considered unless the payment of the claimed amount has been made first. This act aims to clarify the process for addressing grievances related to customs rulings.
Law Information
- Reference Number
- Act No. 3686
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
November 6, 1930
ACT NO. 3686
AN ACT TO AMEND SECTION THIRTEEN HUNDRED AND SEVENTY OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE REVISED ADMINISTRATIVE CODE
SECTION 1. Section thirteen hundred and seventy of Act Numbered Twenty-seven hundred and eleven, commonly known as the Revised Administrative Code of the Philippine Islands, is hereby amended to as to read as follows:
"SEC. 1370. Protest and payment upon protest in civil matters. — When a ruling or decision of a customs officer is made in any civil matter whereby liability for duties, fees, or other money charge is settled or determined — not including the fixing of fines in seizure cases — the party adversely affected by such action may make protest by presenting to the collector of customs, at the time when payment of the amount claimed to be due the Government is made, or within thirty days thereafter, a written protest setting forth his objections to the ruling or decision in question, together with the reasons therefor. No protest shall be received or considered in any such case unless payment of the amount claimed to be due has first been made."
SECTION 2. This Act shall take effect on its approval.
Approved, November 6, 1930.
Cite This Law
Amendment to Sec. 1370 of Act No. 2711 (Revised Administrative Code), Act No. 3686, Nov 6, 1930 (Philippines)
Amendment to Sec. 1370 of Act No. 2711 (Revised Administrative Code), Act No. 3686 (Phil. 1930)
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