COMMISSIONER OF OF CUSTOMS v. HERMA SHIPPING AND TRANSPORT CORPORATION

REPUBLIC OF THE PHILIPPINES COURT OFTAX APPEALS QUEZON CITY ENBANC COMMISSIONER OF CUSTOMS, CTA EB No. 2556 Petitioner, (CTA Case No. 9561) Present: DEL ROSARIO, PJ, - versus - RINGPIS-LIBAN, MANAHAN, BACORRO-VILLENA, MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, and ANGELES,IL. HERMA SHIPPING AND TRANSPORT CORPORATION, Promulgated: Respondent. FEB 0 8 ~ x------ -------------------- --- --------- /\.?~~.-N-J-x'.~ . RESOLUTION REYES-FAJARDO, J.: For the Court's resolution is Commissioner of Customs (petitioner or COC)'s Motion for Reconsideration1 of the Decision dated September 21, 2023 (Assailed Decision), where the Court affirmed the Decision promulgated on July 17, 2020 and Resolution promulgated on September 29,2021 rendered by the Third Division of this Court (Court in Division) in CTA Case No. 9561. Previously, the Court in Division declared as permanent the release of M/Tkr. Malolos, owned by Herma Shipping and Transport Corporation (HSTC) and ordered the release of the corresponding surety bond posted by HSTC. . .....~ Petitioner filed the instant motion on October 18, 2023 and cited the following grounds in support thereof: 1 Rollo, pp. 650-663. I..

RESOLUTION CIA EB No. 2556 (CIA Case No. 9561) I THE WARRANT OF SEIZURE AND DETENTION (WSD) WAS VALIDLY ISSUED BY THE BOC OFFICIALS IN THE REGULAR PERFORMANCE OF THEIR OFFICIAL DUTIES AND IN ACCORDANCE WITH THE LAWS AND RULES. II M/T MALOLOS WAS CORRECTLY SEIZED AND FORFEITED, IN ACCORDANCE WITH LAW AND JURISPRUDENCE. In its Comment/Opposition2 filed on October 25, 2023, HSTC insisted that there was no fuel smuggling and that the seizure of its vessel was void for the Bureau of Customs officials' failure to observe the applicable procedural rules. The instant Motion for Reconsideration was submitted for resolution on November 10, 2023. After a careful review of the records of the present case, the Court finds no compelling reason to reverse or modify the Assailed Decision. The instant motion raises the same arguments already passed upon and discussed at length by the Court. Respondent COC has not adduced any substantial argument to warrant reconsideration or modification of the Assailed Decision. It is already settled that if the issues raised in the motion for reconsideration are mere reiterations of those which have already been passed upon and, in fact, adjudged as unmeritorious by the Court, these cannot be regarded as substantial and no longer require another full-blown discussion. Any further discourse will only be unnecessary and repetitive.3 WHEREFORE, in light of the foregoing considerations, petitioner Commissioner of Customs' Motion for Reconsideration of the Court's Decision promulgated on September 21, 2023 is DENIED for lack of merit. SO ORDERED. ' Rollo, pp. 667-678. 3 Social Justice Society Officers v. Lim, G.R. Nos. 187836 & 187916 (Resolution), March 10, 2015, 755 PHIL 323-335.

RESOLUTION CTA EB No. 2556 (CTA Case No. 9561) Page 3 o�3 ~ 8-w t ~ � ~�v.o~o rv\J MARIAN F. REYES-FAJARDO Associate Justice WE CONCUR: Presiding Justice ~. #._ ~ MA. BELEN M. RINGPIS-LIBAN Associate Justice c~�7~ CATHERINE T. MANAHAN Associate Justice MARIARO /J#t11imA? LANEE s. cm-n\vm Associate Justice CO~RAV.yc�>N�G. 'F~EI ~JRES Associate Justice HENRJ/?;NGELES Associate Justice - - - - - - - - - - - - - - - - - - - - - - - --- - - -