THE exclusive appellate jurisdiction of the Court of Tax Appeals (CTA) covers decisions by the Bureau of Customs (BoC) commissioner in cases involving liability for customs duties, fees or other money charges, seizure, detention or release of property affected, fines, forfeitures or other penalties.

Unlike in Bureau of Internal Revenue tax cases, any delay or inaction on the part of the BoC commissioner on protest cases or refund claims does not yet make these ripe for review by the CTA. In compliance with the doctrines of exhaustion of administrative remedies and primary jurisdiction, there must generally be a categorical adverse action or decision on the part of the BoC commissioner before an aggrieved protestant or claimant could avail judicial recourse.