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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| Jose Fernandez Uy Tana v the Insular Collector of Customs | [1931] PHSC 63 | Supreme Court of the Philippines | Philippines | 15 Aug 1931 | AsianLII |
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| Casimiro Bayani v the Insular Collector of Customs | [1918] PHSC 17 | Supreme Court of the Philippines | Philippines | 23 Jan 1918 | AsianLII |
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