(i)t is the right of an officer of the customs to seize goods which are suspected to have been

introduced into the country in violation of the revenue laws not only in his own district, but also in any
other district than his own". [Taylor vs. U.S., 44 U.S. (3 How.) 197, 11 L. ed. 559]. Any other
construction of the Tariff and Customs Code, such as the one proposed by petitioner, would virtually
place the Collector of Customs in a straitjacket and render inutile his police power of search and
seizure, thereby frustrating effective enforcement of the measures provided in the Code to prevent
and suppress smuggling and other frauds upon the Customs. This we can not sanction by
subscribing to petitioner's conclusion. The Code, as a revenue law, is to be construed to carry out
the intention of Congress in enacting it and as would most effectually accomplish its objects

Sec. 3607. Removal, breakage, alteration of marks. Any person who without authority, willfully
removes, breaks, injuries, or defaces or alters any customs seal or other fastening or mark placed
upon any vessel, vehicle on land, sea or air warehouse or package containing merchandise or
baggage in bond or in customs custody, shall be punished with the penalty prescribed in Section
thirty-six hundred six hereof.
"Sec. 3608. Removing or repacking goods in warehouse. Any person who fraudulently conceals,
removes, or repacks merchandise in any warehouse or fraudulently alters, defaces or obliterates any
marks or numbers placed upon packages deposited in such warehouse, or shall aid or abet in any
such acts or omission, shall be punished with the penalties prescribed in Section thirty-six hundred
six hereof.
"Merchandise so concealed, removed, or repacked, or packages upon which any marks or numbers
have been so altered, defaced or obliterated, or the value thereof, shall be forfeited to the
government.
REPUBLIC ACT NO. 4712