5. Case Digest (G.R. No.

L-29318)
Facts:
Petitioners Angel Nasiad and Ernesto Lozada appealed the decision of the Court of Tax Appeals affirming
the forfeiture of smuggled copra and coffee.

The raid was conducted on a vessel owned by Jose G. Lopez on September 19, 1966.

Certain documents were seized from the hotel room of the charterer, Tomas Velasco.

The petitioners were not the persons whose rights were violated.

Issue:
Is the seizure made by the Commissioner of Customs of Davao of the copra and coffee allegedly owned
by the petitioners legal?

Ruling:

The Court of Tax Appeals ruled in favor of the respondent, affirming the forfeiture.

Ratio:
The evidence showed that the goods in question came from Indonesia and were subsequently brought
to the Philippines in violation of the law.

The documents and papers were lawfully and validly secured by the government agents.

The petitioners failed to provide any evidence to discredit the government witnesses or cast doubt on
their testimonies.

The petitioners did not have the standing to contest the searches and seizures.

The objection to an unlawful search and seizure is purely personal and cannot be invoked by third
parties.

The constitutional right against unlawful search and seizure should not be used to protect individuals
engaged in illegal activities.

The decision of the Court of Tax Appeals was entitled to respect unless there was an abuse or
improvident exercise of authority.

The forfeited cargo of copra and coffee was smuggled, and therefore the Commissioner of Customs was
justified in ordering the forfeiture.