Court Upholds Seizure of $491,600 for Non-Declaration at Manila Airport

The Court of Tax Appeals in Manila has upheld its decision to reject a settlement offer from individuals who attempted to enter the Philippines with $491,600 undeclared in 2019. The ruling, detailed in a 26-page document dated January 9 and authored by Associate Justice Henry Angeles, dismissed the appeal by five individuals seeking the release of 70% of the confiscated sum, amounting to $344,120. The court justified the full forfeiture, stating it was consistent with customs regulations. Mohammad Chang, arriving at Ninoy Aquino International Airport from Hong Kong, had only declared $148,000 on his customs and foreign currency forms. However, a subsequent inspection revealed the true amount to be $649,600, leading to the seizure of the funds. Chang, together with co-petitioners Johnny Yusup, Ferdaus Omar, and Armand Daud, argued they were money changers who had traveled to Hong Kong to buy watches and jewelry, but returned with the money unused due to high prices. Customs officials, adhering to Bangko Sentral ng Pilipinas regulations, released $158,000, which included the declared $148,000 and an additional $10,000 permissible without declaration.