Amaretto, Inc., imported 100 cases of Marula wine from South Africa. The
shipment was assessed duties and valu e-added taxes of P300,000 which
Amaretto, Inc. immediately paid. The Bureau of Customs did not, however, issue the release papers of the shipment yet since the Food and Drug Administration (FDA) needed to test the suitability of the wine for human consumption. Is the
Bureau of Customs at fault for refusing to release the shipment just as yet?
A. Yes, because the importation was already terminated as a result of the
payment of the taxes due.
B. Yes, the Bureau of Customs is estopped from holding the release of the
shipment after receiving the payment.
C. No, if the amount paid as duties and value-added taxes due on the importation was insufficient.
D. No, because the Bureau of Customs has not yer issued the legal permit for withdrawal pending the FDA's findings.
answer is letter D
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