CTA Case No. 2328 (Resolution)

~� ' REPUFH .I C OF THE PHILIPPl:"J PS COuRT o�F TAX APPEAL~ QUEZON Cn'Y T SHITH, J3ELI., .& CO . me ., in its capacity as agent of t he M/S ttr-:IANYANG't, Petitioner, - versus - C. T. A. CASE NO. 2328 COl'il.�ITSSIONER ' OF CUSTOMS, .Respondent . X - - - �- - -- -- X R E S 0 L U.T I 0 N Petitioner has appealed from the decision of respondent ~ Comr.:lissioner of Customs dated July 30, 1971, IiJOdifying that of the Collector of Cust oms of Nanila in il.dministtative Case '1 No. V-146 .{Customs Case No . 924 ) , imposi ng an administrative . �' ' fine of P? ,ooo.oo instead of ~1~ 000 . 00 as imposed by the Collec- t or of Customs on the ves�?el Io/S ni'lanyang11 for not having on board a complete l~ifest of all her cargoes in violation of Section 1005 , in relation ~o Section 2521 , of the Tari ff and Customs Code .. After respondent f iled hi s an;31.J'er to the petition for re- view but befor e t he case could be tried on the nerit s , tne par- t ies represented by the~r r~spective counsel , submitted to the Court a ncompromise Agreenent 11 on November 15 , 1973 , wherein petitioner off er ed t o pay one half (-fr) of the f ine imposed , in full and complet e sett l ement of t he case , \-Ihich \.faS accepted by respondent . Finding ttre imposition of t he f i ne in this case , as f i nal ly decided by respondent , in accordance with law (Sec . 2521, Tariff

RESOLU'fiON - C. T. A. CASE NO. -2328 - 2- and Customs Code ), the same i s hereby APPROVED . Accordingly, upon payrnent of the sum of two thousand five hundred (fl'2, 500 . 00) � pesos , the case shall be considered closed and terminated . SO ORDERED � . ~uezon City, December 3, 1973 o / -:/?-Wt-'.:%~----, ROM.l!..N H. UHALI . Presiding Judge k-!~r rr ~~, ~Is~<o R~ ALV " Associate Judge RA110N L. AViUIJCEfA Associate Judge �