the Republic of the Philippines

“ The special customs duties shall be equal to the difference between the purchase price or the exporter's selling price and the foreign market value of the merchandise when sold for home consumption, or, in the absence of such value, the cost of production thereof in the country of origin. ”

“ After a decision of the Secretary of Finance has become final either through confirmation by the President of the Philippines or through failure to appeal by the aggrieved party before the expiration of the time set for appeal, and said decision does not authorize importation upon payment of special customs duties, the Insular Collector of Customs shall order the exportation of the merchandise in question to the port of origin or to any other foreign port at the risk and expense of the owner ”

“ It shall be the duty of all collectors of customs at subports of entry, as well as customs' appraisers, to bring to the attention of the Insular Collector of Customs any case coming within their notice which may, in their opinion, require action by the Insular Collector of Customs as provided in this Act. ”