LEV Law Firm

LEV Law Firm Lautillo Escudero Villaraza Law Firm

The High Court stressed that to be convicted of the crime of estafa by misappropriation, juridical possession must be es...
30/09/2023

The High Court stressed that to be convicted of the crime of estafa by misappropriation, juridical possession must be established. As held in jurisprudence, juridical possession is possession which gives the transferee a right over the property received, which the transferee may set up even against the owner.

SC Reiterates Mere Material Possession Not Enough to Constitute Estafa by Misappropriation September 29, 2023 A sum of money received by an employee on behalf of the employer is merely in the material, not juridical, possession of the employee; hence misappropriation of such money does not constitut...

In CCBI v. Commissioner of Customs (G.R. No. 256907; 20 February 2023), the Supreme Court held that Section 106(d) of R....
28/09/2023

In CCBI v. Commissioner of Customs (G.R. No. 256907; 20 February 2023), the Supreme Court held that Section 106(d) of R.A. No. 10863 or the Customs Modernization and Tariff Act (CMTA) remains valid.

In applying the rational basis test, the Court finds that R.A. No. 10863 does not violate the equal protection clause and that it has a legitimate government interest.

In effect, the signing of goods declaration may be done even by a person duly empowered to act as an agent or attorney-in-fact for a holder. Thus, this act is not exclusive to customs brokers.

Take a look:

Chamber of Customs Brokers, Inc. (CCBI) Vs. Commissioner of Customs G.R. No. 256907. February 20, 2023 [Date Uploaded: 09/05/2023] DOWNLOAD PDF FILE HERE

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Unit 2-B2 Trans Phil House, 1177 Don Chino Roces Avenue , Makati City
Makati
1203

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Tuesday 8am - 5pm
Wednesday 8am - 5pm
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Friday 8am - 5pm

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