CTA Case No. 2147 (Decision)
� Rl t' H IC OF TC . PHIUPPUiWS <_,(IL 1T OF TA. APPEA LS QUEZO. r ClTY � D l 1 0 1 n .. �V I' I ,:. c l ~ � c t vi~,; C l 1' ' tit � .; � "r 0� n o. , i y
u. 2 4'7 W� e e � into ~rt r lnvi t tion to Pld s s .. ue y e por aent Co r� is ... ioner of Cust ms at the .�ort o1 Dra ao . n ' Instruc-'-ion to Di er ~~ �as al- ' 0 issue \ b ro ... onc.ent to ail )1 U(: !' �, 9� in the ret f arr�str <! ar es on i r~orts well e por were e b died in s i a instruct! n to biua.ers at tl .1.-'ort f lJ vao , in accordance tith he instruc- tion o th 6ecreta1 of ~'inane � 1 f t e r the a e- n .n~..i bi u1n , tne r1 stre 'an e 1t Contr ct a fin lly aw rded to �ne herein private respo a nt on � pril 22 , 19 , the ate the sr 1 contrac laS ;c;;tp l'uVed by . the Secret~ ry t' ""ir-a c � or 11 a r stre r lc s re 1d re , resp lden ustavo � S a!'e2i .a bee1 coll cting the rate proviued d.n �t.he .n. ement c ntr�ct . Howev r, on r 2 , 19 5, an .i~dminibtl�ative Oru.er ~ � 1- �6 �w...,w 1;;, u.eti !sin he r;., tes of ar a tre ch rges ti an i''ern na ... Union , Cebu, Da ' o, Il .11 ~J o(i4n (6.2 . &. 17~9) . I er i::l , 19oo, petitioner eApor 2 50 t.ons T'"' a road an paiu the COl respondin..~ ar- r- ~..r in ~:;he sum. of i ~ 8 � . 0 the c .let r f the 'o t f 'a ao un Cl' � � o. H- 36 on ece ,r 6, 19 d, it exporte:d 1, 01 tons 0 copr!. n. lso aid he cor r spending arrastr charg~s !n t~ ~mount of 2 , 032cOO to re~pondent i.' 28 5
-0 - 21 7 � ""'u I �a. � � � w~� r t pr�~:u d by ' 3 t 1~ o:n July 29. f l. �C or 0 enie~< p 't l- 1oner 286
� �~ i to o o � a ;or a v !> l I lev .Led t:r . � P ~c ve.., �el co n� or li,eJr,ine po � uf c t of fac , w Ol r 1n i� ( v.t� w . A.t . .._ � 3,19'" . ) ' l'h lill ~ � r c iviz~ ' t cat. witt t . r &p .rt.... or 4-p J.� e<..' 0r j,,u. Cl( �e 0 'I'�:f ---- (,,,ec t.i l "' jll-l, ~- if-' ~~nu. '-'U~;...O' � "'�ue . ) r th ea .l 1c e er o... o.:. he 0 err. e t, "'tor cha 1 col- ' .) ) t d. .:. rl y en e �� port �o , u.nl ija_u r � otl � (1 i v s_, u r.l.v cJ. i in a �our of
v v ..,',.J! ""' ......... >+ 7 dl 1p- v1 .1. .�: tot:l , l th or t� . .., s nt..~r.... , I ! :.h~ 1 .te td ..... 1>!.. ;;al.l '-"'-~ r i i ...l~ ... CV "' , ic ,the ire .�c. JIG.Y .~.n_ly , s1c..n l::.U ct e l ��IJ . ry ...~...~.-~ ')! i c : ;:, n t ! ,.~ � ..~.;~ve;: l. at all port..; of e.n ry . rr.a t i J ~x(~r � rc 1 ut l l ,,... t � c ....i l t t . fir �..rt . f~ 28 8
1 h ti.& fl 1: - co tr .ct or tb �11ver 1 � c ' e ca l t w t 00 lus1on ' r 11'1 ~ n� t ,� lol t I n n ... .1 . - f 1 l' .. :11 law th r �tt ' 1' . �t el r 1, t upon i s l c 81'1~ e 1 l~ f Op n s p -r - p l. n .. o n~ e - fo t h .r'.;;, C �t y 0 1cl .r t J. � tt 1� n 1 f hei ; .I o t~J � ion t Pr� � cc to � wn r s; u l the 1t - rt .t:.n t b pur h���. ' cvrtO..t d.:.;, .~.i and ,t i - 0 l "S l e 1e ::> 1' 289
... v .ter - 't � (.1 \rJd ,, . ~"'V . , l t. n � .,., eh f b I) o� lu ~it 1-t ~,;h � < '.r�t �~ ' b. - ( �e l 290
c�� ct :r i a �C �,1;;: fo . rv.1 G t l1n�, ree c. tw. c r e: id t. e .m r ~ . affor . to v � ' S l , ce nt 0 tt a ls o the words .. n r �p t e nr r � ' � o- t, r t.r eh r .e. ) E'urtn r a- , u ..1c 107 T ~ ~ flee or . �nc r o3t . ch r 0 lin , -ce 1 n e l.ody o por teo or e~ - p rtou '<icil- .e..:., y .no.~ l't.n- ta u:l � ot ar t co in � t: rl n � t r ::;ervices ith l
9 ct t .r in po t t.h in r i �y p te th in er t uf t nt ~ :x .x ttl � (u ct1� n - e. ) bu. t ~t r isio s 1 a o . i sion rmine or at .1., ' r ch on s � l � x o t ... , 1n l l por � ... r -11 pin it lo ic~ l o .clusio .. , r- r to t uain ~.er ~c ~n U'\1 of 'h ' :) . ,n th b "' e 1 �1 lt 0 .� the tf I'e- ,ua ca 0 a s to m it , p� :e rs u e of tb p�rt i..' 1 ie th t ii!O no ule t.O r th e v c "" l th t: ts uir u . prl.va, ther� it lt:J � "'O !'.l'&t' !'<.: c 1ar all ..or� ty t. 1 the e 1 w:l- ~tl lO t. 1 i.mpo ~ ed or po t . ' i ls i tv l' 0 .f.:., ... 2 92
UEH it 1 vi r� ' y iil"i ~} u . I ." �t I a' u- 7 c 1� "' 1 th ur� u ;� 2 9 3
E,lvl''. - ~� J~ ~� � 2llt7 l 1 r t 5 {a a tre C ar ) ~ l s n Cl ar �w f or �l � ervi 0 Nt~ 1� er .d b,v td~ uureau i tu� nt. lt I rctly c �t J.c:. th 0a e {!. ' eet 1. tl.l �v y 1 $ ft 1 '1 :n �ire~~ . t �tion r ' J! r 0!.0 �u t ~1: rr tlr r e em cu1e � in u rr � tr~ cont1� ct. :..~ u~e � an 6:2l rci:il of lc;.;ia- ~.ar...,L:a ion 1~ D .ur~ l {\. v 'H.) l . � ch of i.h �r- � in.to consiu t "u 1~ its a J.t ~ cr:. ion as to 1 b!� t. G:Gll th or 1 w, wh1eh. 1r. 0 v < er c , n t it... 29 �1
'I # 1r . t c l!. t � I (~. 1t t ~ll \.:;... " ...../..,7....n .......:�;�� lr~ ; � .. Com- �t. . 52 " 96' , citJr � Cl "c nn. t1, .. . <.. "" � It . Co . v. li t 0 to, br no r, <.: ni. .h\l~;j thu \> ' rra tro char ~ � p r tl.c th l''t f .va'V 0 u l. G ~' O � � �.tv , 1 op s1v � ' ��hi i port t ..; ' t� (J ar� ti tr a t~ t tl"E:~ ' $l'V1C or �il al :It riM , . ~ c in t.o � L. t l ' G ervi e teu , petiti n r .. p ur � J.:n ttl ~ ;:;rt w r ~ .H ch i. l'.- ly J;'i.AC <: to , h � el .. . l 0 t t . r. n:; c r ; o t.> c� i fi 295
- . e 1- ; \,i, c v .., ... t ~� t t .... } I1:t: Jl' .. \ t clu: ,:; I.' r.J) ... ~ ,. ...... u. 1 u... , flO to � .in a � �~ 2 9 6
LJ.Cl;,..l .... .. C'i: fl. " i- t-i r�, .:hJ. 21 ? '~ I 14- ( 0 ~1 lit .one o _" "ust. .., rII. ( . 1, J.ect 011 31 ~tn� .iee , palci � 1 stmil� rly �1tuet :;:: ns avai;ting the . el.vas of like ben f'1t. n<ll f 1Ut .ies � on iuere ttl J. : J. ply 1 pCF' . ana l iad .tb t .� nictl t.h.e low has 1Jl'P- iu u� .cc -Qint:..l.Y, tte c:1~1o. c.r rtuJpon ant Com:.i<'l.... �o cr <)f Customs ch ...ed J.~ril 48 ., $t'70, \.!.stain1Il0 tb~ u ci.;;;.:t.on ot th.~ C�oll"C or o(' CW:Stoms of' toh tort OW'! of ,e..t.,~Lto. �vas .r as re eli �rt~es .Paid o.rtation \>f co,Prn, i~ affil"ed; a.t .Pet1- io.nr'.a cot. ./ . ,z; :. ~L---; J:{vl> U., � .ui ~ vtn.Uin � J <oJ.t � -~ j
More in CTA Decisions
- CTA Case No. 216 (Decision)(CTA Case No. 216)
- CTA Case No. 3976 (Decision)(CTA Case No. 3976)
- MARIONNAUD PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 9615)
- HELIX RESOURCES AND DEVELOPMENT CORPORATION (formerly HOLCIM RESOURCES AND DEVELOPMENT CORPORATION) v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 10978)
- WARNER LAMBERT PHILIPPINES, INC. (NOW PFIZER, INC.) v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 6925)
- TOLEDO POWER COMPANY v. COMMISSIONER OF INTERNAL REVENUE (consolidated with CTA Case Nos. 8512, 8547 & 8596)(CTA Case No. 8450)
- UNITED CHURCH OF CHRIST IN THE PHILIPPINES v. COMMISSIONER OF INTERNAL REVENUE(CTA Case No. 9134)
- COMMISSIONER OF INTERNAL REVENUE v. ABS-CBN FILM PRODUCTIONS, INC. [Surviving Entity of the Merger Among Star Songs, Inc., Star Recording, Inc., and ABS-CBN Film Productions, Inc.](CTA Case No. EB 2619)
Want an analysis of this document?
Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.