"The investigators are expected to get to the bottom of things and spare no one from the probe," he said.
"I have already denied this, but we value feedback from the public that we serve so we are ordering an investigation," he added.
Morales gave the bureaus intelligence and enforcement group led by Deputy Commissioner Celso Templo two weeks to submit a report on the activities of the three alleged smugglers whom Marcos said were enjoying his protection.
Morales said he would not tolerate smuggling because his goal is to achieve a P192-billion collection target this year.
"I cannot do something that will make it harder for me to do my assignment here," he said.
Morales said the Bureau of Customs is on track in meeting its P50-billion collection target for the first quarter, which could already disprove the allegations of Marcos.
"If smuggling is rampant, we wont be hitting the target," he said.
"If 400 vans are passing through our ports without paying duties, as alleged, then the bureau would have been unable to collect duties, but the numbers show otherwise," Morales added.
Acting Customs deputy commissioner for internal administration group Bernardo Sales said the claim of Marcos that 400 vans were being allowed to pass through the Manila and Batangas ports daily was "impossible" because only 1,200 vans arrive in the country per day.
"So to say that 400 are being sneaked in would mean that one-third of the incoming cargo was being smuggled," he said.
"Thats impossible. Its strict these days. Even the brokers are complaining. With due respect to her, I doubt her arithmetic."
"I have been getting feelers from emissaries of cargo facilitators to relax the rules. But I told them we cant do anything because theres an order from Malacañang to implement the tariff laws without fear or favor, to protect local industry and to raise revenue," Morales said.