William Antonio imported into the Philippines a luxury car worth US$100,000. This car was, however, declared only for US$20,000 and corresponding customs duties and taxes were paid thereon. Subsequently, the Collector of Customs discovered the underdeclaration and he initiated forfeiture proceedings of the imported car.
a) May the Collector of Customs declare the imported car forfeited in favor of the government? Explain. (3%)
b) Are forfeiture proceedings of goods illegally imported criminal in nature? Explain. (3%)
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