CTA Case No. 4165 (Resolution)

o ' ~c 'OlE .-11n.a~t~~~" t.~OVRT OF TAX APr�At.tr Qt.~�..~Url CJ"' ASEAN JAYA SHIPPI NG LTD., S . A., Petitioner, - versus - C.T.A. CASE NO. 4165 C.T . A. CASE NO. 4167 CONMISSIONER OF CUSTOMS , Respondent . X- - - - - - - - - - - - X INTERNATIONAL COSTPLUS VENTURES INC. (SAIPAN), Petitioner, - versus THE GOLLECTOR OF CUSTOMS and THE COMMISSIONER OF CUSTOMS , Respondent. X- ... . .._ lfMI( - RE S 0 L UT I 0 N It appearing, after careful appraisal and consi- deration of the pleadings and records o f these cases, that : 1- A formal (or signed) decision has not yet been rendered by the Collector of Customs; 2. The decision of the Commissioner of Customs, which is being assailed as null and void by petitioner s , appears to have been rendered not in consonance with procedural requirements ; The Court RESOLVED to remand these cases to the Bureau of Customs for further proceedings and to lift

RESOLUTION - CTA CASES NOS . 4165 & 4167 - 2- the corresponding writs of injunction herein issued. SO ORDERED. Quezon City. Metro Manila, February 11, 1988 . AMANTE E Presidin ~.REYES Associate Jud