CTA Case No. 1484 (Decision)

~EPUBLIC OF TH-E PHILIPPINhl CO URT 6F T AX .&PPE.&U QUE2G CJIPY .r(jif'~r~... . 1 � - - - - - ~~�- X c r � 0 n r 1 r .' 1; � ' �� .' � � � 1 1 i' 27 8

-- 279

3 ~ th compe attn t x. eo lu 1on : l" 1 OJ"C"..(} by t t ' i� l' g 1 nt pl t n, th f" with ar,o s th t 1 tt rott lo d1 g .nd tml{ adi of s v ~ � �l t, po.r t cons 1tut{t' Ill m:i n.gl e res:"-! l . � e p md tit!on r' .nt ,nti �~ insisted t a�t o e '� re ro cro o towin car s l �. �:b t ceord.i.ng 0 d ' 1g U& d o . rJi . nd rt n '1th ~ ood lf.ltr:onP r"t nlllli Qt !,,. g �� nt t bt p $ engo.r no:r car o � s ��+"�1 i thin t wo 'Ect1o..'1 190 ot ta. T x Cc a , a ru...e-n � - ubl Aot ro.. � 3 '16 , wn1c ovt � fo11o-Atu �� t 1 nt ;28 0

-- hi .. lf � p .s :og r and/or e r o v�c �1 y b d: cl -- � lQ p fro t h co p n at1 ta , i i 1nd1$p ne bl that t h .t' �uire � ts t tb . t ry 1 w b e l. . w1 th t na ly: ( 1 ) eo A s nd .st be used by th impor _ l" m lr ( j th ~ �1' .~ .d/or car - 1t d 1:a ooast is - or oc . n- o!ng nav1 ation �. 'th. he qui. l t of c rg V6 s 1 with n th :~ :.c.onin nd pnr 1 w o.f th 0 .rgo .s 1 s p.c fi d n ,\..", ct on 190 of h T X Cod�; l!'J nd ..d tn a s r to the qu st on <L:by th�e ooritending p r 1e= � . t �boa tu 1 to .l ~~~1 or , now., f">t'l ves&r- 1 . rn. t i,o�l Die t A �. ' 1 1 a s.. �J '\t(tSnel bu lt t'or �awil'\ , ~yno.oymou with tu bo � t. ( u ;e ' -.-1c ion ry. ) ;� 281

�1 5 or r r r - ' tt r s i t 1 2 8 2 :~ '

c c DEC'l~ IO~ .... ST; � 1 dra c t ans art t - t .~.- or 3 r . 'il t l ' our Re u: 00 r ss r. ipt � l 0 di in 1 bt.t 1n s � .nd d/or ~1 u d� 11 i n t 011 J . . 1t1 ~ .n r r0 1 18. . .0 n b . X 1' 1" (') ~ . C? 1 :-iS 1v in nt 1n " in .,. ction 190 ot c ~ c I 0 ., 176 1 nt () h:tpp1n dU t 1 nif 0 do .... � ... 1 n .0 '11 1t ... th na 111 c bli e 1: I :~ 283 /

10 .. io. 1 . t 7 .. d tn bl.l 1- 0 llpp ~ r, e n t cl 10 bo 1 ntl o bl c � 3176. � iS 0 de?r 1 ~s c . e or t - rt t:h t tb. t law . 1uld be lib all co .... rt h 1 ' t. -1 tlr on� � 1n t 0 n ifL w hi ' th t t r �' re g1 E:' pond , t on. 'car ve u fit 1 - ti 1 , o:r :h :~ t1on 1 Int .ri � o ids . ion � a. , r - . n. ~7 .

... :� 28 5

c nt l ,e 1. ju$t1f:to tto , t ai6 ,..let _ v t e, ni . 1 . e t 10 . . . co s. ' i' 28 6