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ANGEL O. RODRIGUEZ v. CA

This case has been cited 4 times or more.

	GR No. 178759 2008-08-11	CHEVRON PHILIPPINES v. COMMISSIONER OF BUREAU OF CUSTOMS CORONA, J.
The term "entry" in customs law has a triple meaning. It means (1) the documents filed at the customs house; (2) the submission and acceptance of the documents and (3) the procedure of passing goods through the customs house.[22]
	GR NO. 165265 2006-02-06	MARIBEL B. JARDELEZA v. PEOPLE CALLEJO, SR., J.
Smuggling is committed by any person who: (1) fraudulently imports or brings into the Philippines any article contrary to law; (2) assists in so doing any article contrary to law; or (3) receives, conceals, buys, sells or in any manner facilitate the transportation, concealment or sale of such goods after importation, knowing the same to have been imported contrary to law.[72]
	GR NO. 146706 2005-08-15	TOMAS SALVADOR v. PEOPLE SANDOVAL-GUTIERREZ, J.
Smuggling is thus committed by any person who (1) fraudulently imports or brings into the Philippines or assists in importing or bringing into the Philippines any article, contrary to law, or (2) receives, conceals, buys, sells or in any manner facilitates the transportation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law.[17] Importation commences when the carrying vessel or aircraft enters the jurisdiction of the Philippines with intention to unload and is deemed terminated upon payment of the duties, taxes and other charges due upon the articles and the legal permit for withdrawal has been issued, or where the articles are duty-free, once the articles have left the jurisdiction of the customs.[18]
	GR No. 146706 2005-07-15	TOMAS SALVADOR v. PEOPLE SANDOVAL-GUTIERREZ, J.
Smuggling is thus committed by any person who (1) fraudulently imports or brings into the Philippines or assists in importing or bringing into the Philippines any article, contrary to law, or (2) receives, conceals, buys, sells or in any manner facilitates the transportation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law.[17] Importation commences when the carrying vessel or aircraft enters the jurisdiction of the Philippines with intention to unload and is deemed terminated upon payment of the duties, taxes and other charges due upon the articles and the legal permit for withdrawal has been issued, or where the articles are duty-free, once the articles have left the jurisdiction of the customs.[18]