Accused was convicted for violation of Section 3601, in relation to Section 2530, paragraph f,
l(3), (4), and (5) of the Tariff and Customs Code of the Philippines (“TCCP”). Section 3601 of the
TCCP provides the acts which constitute smuggling. Smuggling is committed by any person
who:
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a) Fraudulently imports or brings into the Philippines an article contrary to law;
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b) Assists in so doing any article contrary to law; or
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c) Receives, conceals, buys, sells, or in any manner facilitate the transportation,
concealment or sale of such goods after importation, knowing the same to have been
imported contrary to law.
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