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Intra-Strata Assurance Corporation v. Republic [G.R. No. 156571.

July 09, 2008]


FACTS:
Grand textile is a local manufacturing corporation importing various articles su
ch as dyestuffs, spare parts for warehouse machinery and filaments. Subsequent t
o importation, the articles were transferred to Bureau of Customs (BoC) where it
required payment of tariffs and other charges. Inter-Strata and PhilHome issued
warehousing bonds in favor of BoC which provided that that the goods shall be w
ithdrawn from the bonded warehouse on payment of the legal customs duties, intern
al revenue, and other charges to which they shall then be subject. Without paymen
t of the taxes, customs duties, and charges due and for purposes of domestic con
sumption, Grand Textile withdrew the imported goods from storage. The Bureau of
Customs demanded payment of the amounts due from Grand Textile as importer, and
from Intra-Strata and PhilHome as sureties. All three failed to pay. The gover
nment responded by filing a collection suit against the parties with the RTC of
Manila. The RTC ruled in favor of the BoC which was later affirmed by the Court
of Appeals.
ISSUES:
Civil Law
(1) Whether or not the withdrawal of the stored goods, wares and merchandise wi
thout notice to them as sureties released them from any liability for the duties
, taxes, and charges they committed to pay under the bonds they issued.
RULINGS:
Civil Law
(1) No. The surety does not, by reason of the surety agreement, earn the right
to intervene in the principal creditor-debtor relationship; its role becomes ali
ve only upon the debtor s default, at which time it can be directly held liable by
the creditor for payment as a solidary obligor. A surety contract is made prin
cipally for the benefit of the creditor-obligee and this is ensured by the solid
ary nature of the sureties undertaking. Under these terms, the surety is not enti
tled as a rule to a separate notice of default,nor to the benefit of excussion,
and may be sued separately or together with the principal debtor.

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