Proceedings

Question 1

MAKES THE LAW
*congress
*senate
*House of Representative

Answer 1

Legislative

Question 2

Carries out of the Law
*Pres
*V. PRES
*CABINET

Answer 2

Executive

Question 3

EVALUATES THE LAW
*SUPREME COURT
*OTHER COURTS

Answer 3

JUDICIAL

Question 4

UNDER OF DEPARTMENT OF FINANCE

Answer 4

BIR
BOC
BO TREASURY
BO LOCAL GOVERNMENT FINANCE

Question 5

It is an organ of the
government, other than a
court and the legislature,
which affects the rights of
private parties either through
adjudication or rule making
power

Answer 5

Administrative Agency

Question 6

T OF: A hearing, inquiry, investigation, or trial
before an administrative agency, usually
adjudicatory in nature but sometimes
quasi-legislative.

Answer 6

TRUE

Question 7

In administrative law, a quasi-judicial proceedings involves:

Answer 7

A. Taking and evaluating evidence

B. Determining facts based upon the evidence presented

C. Rendering an order or decision supported by the facts proved.

Question 8

Basic powers of administrative agencies

Answer 8

Quasi-legislative power or rule-making power

Quasi-judicial or adjudicatory power

Question 9

It is the power to make rules and regulations which results in delegated
legislation that is within the confines of the granting statute and the doctrine of
non-delegability and separation of powers.

Answer 9

Quasi-legislative (Rule-making) Power

Question 10

TOF: The exercise of delegated legislative power, involving no discretion as to what the
law shall be, but merely the authority to fix the details in the execution or
enforcement of a policy set out in the law itself.

Answer 10

TRUE

Question 11

Limitations to the exercise of quasi-legislative
power

Answer 11

Within the limits of the powers granted to administrative agencies;

Cannot make rules or regulations which are inconsistent with the provision of the
Constitution or statute;

Cannot defeat the purpose of the statute;

May not amend, alter, modify, supplant, enlarge, or limit the terms of the statute;

A rule or regulation must be uniform in operation, reasonable

and not unfair or discriminatory.

Question 12

It includes the review by a higher agency of decisions rendered by an
administrative agency, commenced by petition of an interested party.

Answer 12

Administrative appeal

Question 13

A superior officer or department head, upon his or her own
volition, may review the decision of an administrative agency
or that of a subordinate’s decision pursuant to the power of
control.

Answer 13

Administrative review

Question 14

It involves the re-examination or determination by the
courts in the exercise of their judicial power in an
appropriate case instituted by a party aggrieved thereby as to
whether the questioned act, rule, or decision has been validly
or invalidly issued or whether the same should be nullified,
affirmed or modified.

Answer 14

Judicial Review

Question 15

It calls for resorting first to the appropriate administrative authorities in the
resolution of a controversy falling under their jurisdiction and must first be
appealed to the administrative superiors up to the highest level before the same
may be elevated to the courts of justice for review.

Answer 15

Doctrine of Exhaustion of Administrative Remedies

Question 16

AT FIRST SIGHT MEANS

Answer 16

Prima Facie

Question 17

EXCHANGE OR REPLACE OR Instead

Answer 17

In lieu of

Question 18

“Despite; in spite of”

Answer 18

Notwithstanding

Question 19

“On the condition that or understanding

Answer 19

Provided

Question 20

“Without loss of any rights; in any way does not harm or cancel the legal rights or
privileges of a party”

Answer 20

Without prejudice

Question 21

“Of one’s own accord”

Answer 21

Motu Proprio

Question 22

shall refer to the
power of the government to acquire imported
goods when the importers declared customs
value is unconscionably low with reference to
Section 4.2 hereof.

Answer 22

Compulsory Acquisition

Question 23

shall refer to the
preliminary order issued by the Commissioner identifying the goods
subject for Compulsory Acquisition. This notice shall ripen into a
Warrant of Compulsory Acquisition (WCA) upon the affirmation of the
Commissioner’s decision, or upon final resolution of the appeal.

Answer 23

Notice of Compulsory Acquisition (NCA)

Question 24

shall refer to the decision
of the Commissioner to acquire the goods subject for Compulsory
Acquisition for a price equal to their declared customs value plus any
duties already paid on the goods.

Answer 24

Warrant of Compulsory Acquisition (WCA)

Question 25

shall refer to wrongful declarations committed when:

(a) the declared value fails to disclose in full the price actually paid or
payable or any dutiable adjustment to the price actually paid or payable;
or

(b) when an incorrect valuation method is used or the valuation rules
are not properly observed, resulting in a discrepancy in duty and tax to be
paid between what is legally determined as the correct value against the
declared value.

Answer 25

Undervaluation

Question 26

Authority to Exercise Right of Compulsory Acquisition.

Answer 26

WHO?
The Commissioner of Customs has the sole authority to exercise
Compulsory Acquisition

WHEN?
1. motu proprio

2. upon the recommendation of the District Collector

Question 27

shall refer to the practice of paying
uniform duty on certain categories of goods
disregarding the quality, quantity and the actual value
of the goods.

Answer 27

Duty Benchmark

Question 28

Importation is unconscionably low based on:

Answer 28

(IRR)
Information coming from Customs Administration of other
countries

Report based on valid industry complaint

Recommendation of reputable and recognized organizations
or chambers

Question 29

WHEN DO WE SAY THAT THE VALUE IS UNCONSIONABLY LOW?

Answer 29

A commodity is valued unconscionably
low when the Bureau, after applying all the
methods of valuation, still finds a discrepancy
of at least thirty percent (30%) in the value
declared as against other reference.