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Andres M Seneres in his capacity as Collector of Customs for the Port of Iloilo, Gil b Armada, in his capacity as Acting Deputy Collector of Customs for the Port of Iloilo, and Ireneo Hortillosa, in his capacity as Wharfinger for the Port of Iloilo v Hon Vicente o Frias, in his capacity as Judge of the Court of First Instance of Iloilo, Branch 11, Victor Javier and Eduardo Roque, represented by their Attorney-in-Fact Alberto Belardo, Alfredo Locsin and Martha Yumul, represented by their Attorney-in-Fact Elpidio Apuan, Efren Manulat and Fortunato Quitson, represented by their Attorney-in-Fact Jose Archangel, Norma Lopez and Antonio Hidalgo represented by their Attorney-in-Fact Vicente Caro, Daniel, Domingo and Gilda Dulalia, represented by their Attorney-in-Fact Roberto Salapantan, Edgar Lazo and Gregorio Lantin, represented by their Attorney-in-Fact Ricardo Cordero, Irene Wagan and Oscar Vito, represented by their Attorney-in-Fact, Renato Nable, Simeon Montelino and William Tan, represented by their Attorney-in-Fact Rustico Agustin, Yolando Singson and Quintin Javellano, represented by their Attorney-in-Fact Manuel Palacio, Joaquin Rodriguez and Juan Reyes, represented by their Attorney-in-Fact Romeo Bautista, Gregoria Santiago and Francisca Singson, represented by their Attorney-in-Fact Edmundu Gumaru, Roberto Romeldan and Luis Ortiga, represented by their Attorney-in-Fact Victor Aviso, Manuel Infante and Pedro Buenviaje, represented by their Attorney-in-Fact Ruben Sequitin, Tony Velilia and Hernani Garcia, represented by their Attorney-in-Fact Manuel Linsangan, Juana Santos and Pablo Castillo, represented by their Attorney-in-Fact Ausberto Rosales, Luisa Peralosa and Quintin Javellano, represented by their Attorney-in-Fact Jose Jacinto, Romeo Somera and Paul Fermin, represented by their Attorney-in-Fact Tomas Cantos, Benjamin Isidro and Carlota Veloso represented by their Attorney-in-Fact Eduardo Ramila, Norberto Uson and Jose Clemente, represented by their Attorney-in-Fact Cayetano Dimacale, and Teodoro    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Ponce Enrile v Vinuya	(1971) 37 SCRA 381	Supreme Court of the Philippines	Philippines	circa 1971			14
Palanan Lumber and Plywood Co , Inc v Arranz	(1968) 22 SCRA 1186	Supreme Court of the Philippines	Philippines	circa 1968			15
Papa v Mago	(1968) 22 SCRA 857	Supreme Court of the Philippines	Philippines	circa 1968			33
(1967) 21 Scra 856	(1967) 21 SCRA 856	Supreme Court of the Philippines	Philippines	circa 1967			8
Acting Collector of Customs v Caluag	(1967) 20 SCRA 204	Supreme Court of the Philippines	Philippines	circa 1967			10
De Joya v Lantin	(1967) 19 SCRA 893	Supreme Court of the Philippines	Philippines	circa 1967			21
(1967) 19 Scra 10	(1967) 19 SCRA 10	Supreme Court of the Philippines	Philippines	circa 1967			16
Pacis v Hon Averia	(1966) 18 SCRA 907	Supreme Court of the Philippines	Philippines	circa 1966			31
(1965) 13 Scra 298	(1965) 13 SCRA 298	Supreme Court of the Philippines	Philippines	circa 1965			3
Pepsi-Cola Bottling Co v Manahan	(1959) 105 Phil 1299		Philippines	circa 1959			4
Commissioner of Customs v Cloribel	19 SCRA 234	Supreme Court of the Philippines	Philippines				22
Lopez v Commissioner of Customs	37 SCRA 327	Supreme Court of the Philippines	Philippines				19
Namarco v Cloribel	22 SCRA 1033	Supreme Court of the Philippines	Philippines				8
Namarco v Macadaeg	98 Phil 185		Philippines				12
Millarez v Amparo	97 Phil 282		Philippines				15
Sampaguita Shoe & Slipper Factory v Comm of Customs	102 Phil 850		Philippines				6
10 Sec 1206	10 SEC 1206		United States				1
11 Sec 1207	11 SEC 1207		United States				1