Ondong - Asaali V COC
Ondong - Asaali V COC
Ondong - Asaali V COC
Taxation Law II
In the case Asaali v Commissioner of Customs, the Supreme Court sustained the
validity of the seizure of the vessels and cargo done outside our territorial jurisdiction,
ruling that Section 1141 of the Revised Administrative Code should not be given a
restrictive significance, especially one which would negate the power exercised by the
Commissioner of Customs in view of the undeniable fact of smuggling.
To entertain even for a moment the thought that these vessels were probably not
bound for a Philippine port would be too much a concession even for a simpleton or a
perennial optimist. It is quite irrational for Filipino sailors manning five Philippine vessels
to sneak out of the Philippines and go to British North Borneo, and come a long way back
laden with highly taxable goods only to turn about upon reaching the brink of our
territorial waters and head for another foreign port. There is thus more than ample
justification for indulging in the legal fiction that the seizure conducted under such
peculiar circumstances could be considered as having taken place within Philippine
waters. Any other view would render nugatory a conceded governmental power.
The Court further reasoned that it is unquestioned that all vessels seized are of
Philippine registry. The Revised Penal Code leaves no doubt as to its applicability and
enforceability not only within the Philippines, its interior waters and maritime zone, but
also outside of its jurisdiction against those committing offense while on a Philippine ship.
The principle of law that sustains the validity of such a provision equally supplies a firm
foundation for the seizure of the five sailing vessels found thereafter to have violated the
applicable provisions of the Revised Administrative Code.
Moreover, it is a well settled doctrine of International law that a State has the right
to protect itself and its revenues, a right not limited to its own territory but extending
to the high seas. The authority of a nation within its territory is absolute and exclusive.
The seizure of a vessel within the range of its cannon by a foreign force is an invasion of
that territory, and is a hostile act which it is its duty to repel. But its power to secure itself
from injury may certainly be exercised beyond the limits of its territory.
The Court therein concluded that the vigor of the war against smuggling must not
be hampered by a misreading of international law concepts and a misplaced reliance on
a constitutional guaranty that has not in any wise been infringed.