CTA Case No. 2856 (Decision)

' �' r ~,::''&: ,J. REPUBlt'IC. OF THE PHILI~PINES COURT OF API=l'EALS M A N, I L A FORM�& U�!i!!i Dl �YISlON ATLAS CONSOLIDATED t'ii NING CA-G.R. SP Nl) .. 3 4 2 15 AND DEVELOPt-1ENT CORPORATION, Petitioner, versus - LANTIN, Chair ma n , AUSTRIA-MARTINEZ, and SALAS, !I . COMMISSIONER OF CIJS fOMS and Pn:Hnu lg~ted~ 1HE COURT OF TAX APPEALS , --------_-f-_f-_-(-t_-?-_-9-1-9-~--~-----�------------>--1� Respondents. x-- ------- -- - - - -- ---'-------- DEC I S _[ f.::JI'J lilJSTRIA -I'IARTJNEZ, !!..~: "f his i t:;. a ~"J �=> +. .lt.i. on for� J� � ;::.ov i r~''l i ' .ilF�d t:o v the ~H.]~s Co n s;cJ I i clr:< 1: Fi'�d 1'1 �i r, :l. r11 1 ;;; n d [)(::,�v ~"? J c�p nH?. nt r :n r por o'i:\ t :l on ( ~4CI"1 J )C I aqa i ns;t. t �e~~ rH) n r.:lent � ~q. Ci:�mmi. ~,.s;.; i. nner� o �t= CustomS!' M>.rH..:I '1: hP.. Court o~ 1 �~~ AppP ~ l s se~king t he settinq aside of th~ Fi'e'Jilol 1tic1r1 c:l,;<tt?d PlrH� il 1. ~;. 1 9c;�::1.� t:�-1:: t; he> r� espo nden-t: Cnur-t l:d:: Ta >: App& ;;d _s d i ~ mi. s;s; i f'l <;_l. the pe>t H :. :ion +o r t" f.?v' i E>W .in C.T.A. Coi:~s!~ No � ..? ~1~'!6. F.�rtt.i.tl.;�cl ' 'Ptl�: .l. -r.~s C: on~~ol id atP.d 1"1 i. n i. n<:;t ii\nd Deve:�;l. op rnent Cell' p o t-;:.��t ion ven;;.u s l'h �' Comm :i.ssic)llf.? t" t.d~ C:II<O>t. o m'i", " �i~ r.-:or- lack of; jt .wisdi. c:t ton. F'et]t -. cJner� f.::lr�ays; �- h.i'\1: ii:l.n orclet" b!i�' is s u!?.d t� e mand �inq_ tilt:;' ~":; cBse to responden~ Court o+ 1 � ~x Anpeal~, in ord?r t h ~t the l atte r ma y re>B olv e the c~ae on thP. merits . F';;>t. it.io n er t :;; '! r"tl..l iH0!ed i.n U -1�'? 11tin i nq il"l t"h..tc;t r� �~.-, inr:lud :lnq c:oppt;;>r- mi. r drHJ .;;,ncl thL P.~: r:HH� t.;~tion <:.-f= m i.n~;;�r� �;;d pr� c:Jdu c.'t. .7 S\ UCh as .:.. oppr::�r- c:o n r-:: 8ntr- a'te>s;. On nine�t. HP.n tH.fflfoH" er"lt ("'JCC:i1ll!'!.ic::m c.:; in :1.974. f.H-? t �Jt :i.une t�� t=nr pot � t c~d r:. tlr~pe t�- cn n � errtr�e<t.c;:�:; tt::> .J ,'-''I:.l r.\n. lt is> iiit lJPt:, f.>c:l that o n s.;:� i .-:1 s h ip ments. pP.t1tj nrH;::w pc:d r:l undet� p r� nt:. ~?f'i\t the t..nt.t:l l � ., l a moun t s n+ ~ 32,090.03 0.4 5 ~ nd ~ 3 8,A18,614.44 ~s e Yport �' 1 c;:~nd pt� &.miltm dut. ,.F�!E , t"I'?Sf:H?Ct]vel v . pursl..l':\n t �l:.n '" I

' (Q CA-G.R. SP NO. 3471~ Dec: i s i m1 Pe~qe �- ::: ~.. F~�es.i.dent..ial l)ec r� ,.::.p l\lc). 2:7.~0. The wavments o �f t he dt�tle~� a t"e eviden ce d by HtWPi:'I U nf Customs Clt- c11i?.r� 'i5 of~ Pii:\Yfllf."nt ,;; nd Ce.~ntr�al Br.Hlk Off it " i. al Fi' ece �i r t s . 'll'lf'l sa:i d dut i.e!r> \I'H2t- E.' dete t�mined and cc,mp tc �I��. F.:'d h v tht:~ E ~~ por � t Coo t� d)n;;;.tif:)n Depa r.. tm~_,. nt (ELD) ,\'1:: thf~ B ut.. effilu c..f~ [ :u t.>t.cHll'?- . u s i. nq "la <f;t month '!:'. avl?t" ii�I<:JI? t � !" iCfi' n-f: t . hP eY.pcwt:er1 pt'nduct 1n a r.. r� �i vinq at t:. hP �:tt�� c�<:::.r.-o F.O.H . VO:llu~o"�� <:~t 1:.hf.'l LimP q.f: ~!>hip iH>.'!I"! t . '' r�F.~t i.l:. ic-.net.. !:' �"; flt 4 l Pl" l:. er � rl,.::�t ecl ,Je:<n c..t,;.:.r.. v I. :_�; , l 9 �,1 ~� t o the Commissioner� ,.,,: Lustr:,m=-� pro �l�: ps;t.i.nq �the met hod c�-f~ compuL<~I..i. n11 u + I I H:> ~�n � P.fn i �.1m d1xt i �::��<'; , t"E> C'JI .�.es�l: i rHJ frtt � F� r-ef1.1nd of thP Ct VP. t� paVffl"',ir1tl";. Jr, letter- da<t >:'?c:l ,J ,=., ,. .,,_. �"~ r�y :::�1. l �::rr;. t.he t.: om m �i ji!>?> i o r�,r" r� Custa rn b .;:1 ~:.:-n.le�d th e- ��.. eqt l e,;;L +o t��� ,.,, J��,:;;� +-t�. rtd . Pr::;?ti. t:lO I "Ie?~- �i.l"'t'!n + il ~'i'o:�l ,::. p�:!ttt.icort -h �n � r�~~v'i.P. \AI or.tllh t h e tr ~c;;;por.cJen'i:. Cr:H..tt"t. c~'~.:. 'l;;;. :-! ~:q:Jp �;,�.;~} s f)t " ;;t �y i. nu !li<"'l�. iudqm~~� r�d� bP t"P.no.l i�"r �~=:�d cl��"'' c��� tr �,q I' h"�=' f. ~ nmmi. .::;~,. 1 ~:,,n f:>t� o:d: C ustoms to t"t?f:un d tr:, thr? Pf"'t �itior�(=:~ t� l h <i:� .l.,;.tl (c;:�t r"' CJ\IP. t"Pii:lid P.NOO t" t i:"t!trl !)t' P.tH.illtft r iod� p _;>�.;; en l" llP l�. ol � c'l l i:�i tll-�il.ll 'i�: r:�f ~ 1 ~:,. (l -41 , ::::;H '?. ~"~�~ . 'lhe t" P';;t.)CJI' t(I P r'l't: t; o��r�t- dismissed tt,.;.~ l""'t: i t i. on �t~o,~ r� eviet-J upon t!-H? (..'. r�Hlrm �t�:;l".;iu ���n>r r-��f C:t.�ostnttis '' mc:ot :i(�oro t~r.�r� dismi o.;o;,:;.;,\1. ThE� �nol:''i.on l�.t;.;oe:; r.n � fi;�Hll '";o:.>r:l on lac~: .:-� �( ju t-� l. sd i ct. ion �h :�H � 1.:. h e t" ~:"'A �~n r� �1� h;::d� ,. ppt i t i o rH"' ,.. cl .i d nrd f 1 1 E? .,;;. n "' p t " c� t:� ~'~"s t ''f'?fot� e 1:: ht'? Ln J �1o=.o:�c t . ~ n� �:�I; Cu'"' t: qm~>, :;:; �..t c h th.:d.: ther-P. vJ;:<s nn decis..; :inl'.., l�+' thr,;:� Co:l �!.,�cl. nr <:H: L u�;,.l.co rnF �"!!h:i c: h w,~c;;; il"Pf.H!ti:ll""�d t� o l:ht:::. Lumrni.s.:,. inn ~t- o:...t- LIJc:; ir-,rn s .. CotT,;H~qt�f.?tTL -, v. 1: h�? t'"' ''�-�.=t-5 I"H"J dP.c i 'S :i r.1n iYf:: I ��"' CcrflHll 'i ~. t::. 1 r:�r�lf�::'� t� of Cu;;:;.tom s f� rJ he r.��. l < fJ~'Ed~;>ti �i���t:lrH nr � tr) b'"' r �.;�:�v tPL-Jf':lci h�,l till "'� Cntw �t: � " [r�, t h i s ne t :i.t. ion Fo t�.. r� evir,-L-.~, ppt :i. l.: ir:;rlet � ~ l..:'lims thr.:tt: l ) thf:> t�esrl f)t"Hjent. cour l- P.t�r�~-::�cl :i. n ho .l dirH:~ th,;;.t i t h.:~ s;.; f"t() jur� i. <r;;di.ctic.tn to l:.;:;�ok>::. c c:>qni.;:o ;;;.r,r::.e o+ l.. h�? P�"'t:. i t� ion few r-ev �tel'~ -f .llf�:-rj by �l.. hr:-:1 pPtitiuner = �':otH:I ::;:1 tl ����:�� t" I':'SpondE~nt ;�:� ,..11_\t" �l� '? r� r� r==~ cl 1 n r 1.� I i. nr~ 1: h r.:\ L ~; pl:' .i 1. .i Corter�.. h ,,,,o;-~ fai)Pci t .D + �i. JP. ,:.; Vi:;Jjd pt� O'l'IC>~';I: 85 t"E'~Cf it .ir� �'?d l.lrldPt t i'tr:;� . �rr.~t �i+ �~ -':lnrJ Cr. , c; r: c:;m<;:�f �: nr:IP. S i q rYi +:1 ,.- r.1. nt l ,, , t� il�'' r�,.,, ,:� r:~ t' d.:~ r f? \i ""' 8 1 t:lv~ 1�. dt .tt " i. nc1 1� h.::> pt" QCP.Pd :i nq ~m �in thP t'� p~,,~,r~ r�rriPrti" i : o!.tt� l- cd~ �r f.n: ~~pror::�<d .,.,, t h~=- ~H:~t i 1: 1. 0 111:?- t ' �f i �1 �� � �I .;t t�lr�:rt. i. <:ll 'r t_n llH �h.::q�� I r � i-" I nn UE:�r" <;'tllbl'~t' 1 ~i, 1 91H. nr, t hf? �!� � r:~t.lnd lh .:� �l. " i t k�.tc�tt11'1 bl? � :c�n v~:-n ipr�r~ i�f' t hiP ~,,,_. h~"" rl1 1'I "'' d t� t 1 - � I r:�d .: 1- ,...,""' 1 ns \� ,~ n !� r�:.:"' ""�"" ���H'! t� ~'� d~~~+ '~ r r� �.;. ri unti J t:.tl ~e i. sl,; ltt> r..t 'jut .. i s clir� i� inrr !ll:'f'tr.h l t'l �j ro th>? Ht q::q �r,'"'''"' Cc11 .1r� t ~:; hci\ I. 'I ,...,a Vf'\ '"''�' ~"~ n �f; I. n .:.:� l .I v r.. if~o'l.o J \-' +-? o:1 , " r- e�h;~ r � !" i. net 1: r�1 h. I:<' . N o. L ---4'Y7.:>::~; . i nverl vj nn l:hl';'� t;.;r,omP t p-?H ' :i P r-!!. �:And �� ~::. f;:. tl t:-' IJ.f; .i t..'t' i. ~'� d i r:.� t :i. C,? n i �' t h�:'� �i ~'""'� (� r.:if .1: p t;:.t�. i t ion., l n "~ n i.. t 1�� "'"'=' r.. dr.~�l: pci Dec~-:~mbet�� lH , 19)' 8 , th e C:T~~ qrr~. nh...,f1 lh;.::. mo t icH! <'!r ocl

.\ CA-G . R. BP NO. 34215 Dec:itsiQn f'i\~e . - :; - =~~=~~~~==m===~== =~ ~~ r&set the hearin q Q~ the case. 'Therea+ter, during the h e.;;~.r- j. n~~ o�F Oc:tobpr� '7~ 1987~ pe>titjoner a~1ain moved to de�er t h a h earinq c+ the ca se for the sa me reason that t h ere is " pend i nu t- esol uti em o-t: G. R . No . L -4~.i7S:::: i n volvinq t . hf.? sam;::> parties t5lnd t h e ~!f?.~ me issues in t:.he Su pn?.me Cout� t. " il n ,Ju n e 2:r.. 1. 989 ~ t . h e CTA rf'i!sCJl ved to archivf.-' thl? r.:asF? "c:o nslde !" i. nq t h i f.:; c.;. !,;.e ha1!> long bl5!en pendi. nr;t }' H� H i'~ nd that. motiorrs for PC� !'!ltprJnement.~ def~ er- rnE:l iTt r.:w ho 'ldi ng in i:": 'heyance cf t r� ial. � wlthnut: object -i.t::Hl ft�om t�- e \:~ r;ondent. h.r.~ve bf:>e n co nst.B l'l'l'-. 1 v �F i.l ed by the petitionfO�r- " CHI the abnvt?.- me n ti�.::>rlE!d qt- rH.�nc:l.. HonH:"LlmP i.n 1'1e:~t.. c h. the p a ,- 1� ies '"' e r�e:> r.nti �f:iP. d tli.-:ot ;;,. hei':lr :tr�Q v�J ;;~<:;. !!f- et. c.�n t::.Pr'" ll >:.::.~o, l7GJ::'. CJn r.~,~� r- i l '1.4. 1 99?. p ~ l:�. il . ic�n e r� +iled its third ~ot ion to Hold in Ab eva nc e the c~~P on the Si:l lll~.::> qr.. n�.lnd n1~� pf'.,>ndenc v n+ the ;;;,:.~ me i s!'ll �.�.:::s in h.h'. L-4~ 57~:;: ; ;. Tl�1 es(~ mnt. ion o;;,~ ;:.1monq olh& t"f.f.� r- e�stl11:~:7' d :in protr acted pro ceerl~ ng a s p~ nninq n ~a r � l v t wo de c~ d~e . + r o m 19 7"1 when th e P"'"' i t i on vi a'!; �f=:i .l.f':�d "" i t h the r- es:�pr.~nden l c;oi.H" t . up t o j qti <!., when t. h~? I ~: . T .{.\ , r ' Fi19>0 'It �t.ic.ln IJnd F;,~ !�" re v le''l her eJ n ~'l i:l<S :i'c� s �.l erl. For� ..;;~ h r- i ~"' i.. b ;;:~c ~, n r�OIHld!i:' t � � l:o. FL l. �- 4 ~5 7 .::.~:::; "'' "~ s petition �Fo r� on r~ v i~w ce rtior~r l:'ot � o q q h i� he �t=on:~ S upr� erne Cn ur.. t:. f1.h'. No. L--4~'.; ;.~;:;: ;o;, t . ��'~ fll ':'!!� h � c1111 c . �r.A. C.r.~9e No. 26 11 . e n t i �I�. Jed "At.l .:~ s en n sn .lid~1:. 1'!�d t1lf"oll 'l {l r.H'Id Development Lor. por �:�t inn \tf?. t"~~ u f.:.; Cc.~ mm i ~"<s jone r � ul~ t :�..t a.�t.. t~ m s .. " In said CEo~s;<;? No. ::>h l1 .r~. s 1n t he C:oHi'P. ic\ t b t:1 n c: h. t� h e Co ur�t c~ Ta x Appeal s dismissed the petit ion fo r� re v i~w orl thP gr� ound o�t= J..;~ck o-f ..ita� i s c:iict]on, �fo r +:a:i l t�r P u�f ~e t ition e r to +1 1 P a prote e l. \�-._ ' The S �..1 p n::~me Cer�..tt'' t 111.et l l E-.~ d t . h &? tl':H'::, LH? cd~ \o'J h e t h er en�.. n ot the Cou.r- 1:. of~ l"o::t}! P.ppec<. Js- "'?r� v� or �tPQUEsly d.i;;:;mis s f:�r:l t. t�,p petition few r� e vi P.t.AI .f:o r� ���~ iilnt o-f j\H" i t::-. d :ic:t �inn in ih;;; Re&;;olution da tl!!d l"l<'lr c: h "! , l. cttii4 . l.t ii�f+i. r� tnerl !;, h~::! n'.?SCJ1U.tlCJrl Of: t h e[. !"{~ artr.i dPnjp\i th<? pe:>ti �~. ion fi.H I' E�� V i��1�.! Cl n c li.! r� t i CJ r� ~ r� i i� o r- l ;;:. c: k o �f 111 f?. t � i t . '"'"" l'i l 'h e l:o<-~.i d f-'� ~,,, :;c�lut jon F.t dopl'.�."' d h v t . h .:;� CPurt r:��f Tr.:' }~ Appt~>ii:l .l "!- i n di~;;.posi.rlr:�t n+ l . h~ .;~. ,,.m ~? is<:;t.u p �:d� jut- i sd:ic:ti 1n t" <"i~:;p d i r1 C. !".Fl. C .><t;.e t�-k �.. 2 B~::i6, :irt ll'<:;:. f;�e solut.i(.ln do-~tPd (�'�l"� t i.l t ::!; . l '-~:o:,;.<~ . Utldl'n r t";>v :i.e "'' hpr � ~~ln. Th~ p~rtin~nt p o r t i ons t h ereo~ rP~ rl: "Th.., t P�;( r:�orH.i(;':'nt Cc;u t- f d 1<;-: mt ;;,!~le d 1:. he pet :i t.i.<:.rr� +' nr t- ~;.~ vie~,J o n h P f.. l t'C:t l.lnd l h B t P�?titic:ont"'t� , hr.1vi nq -f,:;,il!'?d �l: o ,;l va .il o �f i: hP ;;1 drr. i n :! E=: 1.. 1� ,.. t i v ~" r emed �y crt: ~='' t� c.; t ~i'sd. 1.1 n d ,:.:or� t h P. Teri+F ~ nd Customs Co d e, there wa N no "d~cis1on" of the Co ll ect0 r o~ CustomB Ctt"

. r -~ . .. ...... ,~ ~�,- r~ r ~-- ., �r CA-G.R. SP NO ~ 34715 cl)ec iS :i. l;H'I Page - 4 - "t h~? F:q;!Ot'' Coordination Department +ro m "lh :1. c h t.o r.:� p f:lt'? .;.. l. to t: he Co mm i !>;S j o nf:>r o�f Customs. <:lnd, t �lenrt~. t: h~. ��t� ~;-� ,.�.� .;,t s 'I i. ~~ t"'' W I St'! no ' decisi o n ' o+ the Commts&ionar o + Cu stom�;; that may b~ appealed to or t�evif.:~vu:d b y r espo n d+.:,nt c n t..u-t.. ''Tn !".h ig pattt :i c:; n t�o t � r.,~ v lf2 W c) t1 �:� l?t� t . ioril<lr� i . petttion~�t� co tYtf.?nd.,; t h at t� h p r�'~"''� t ;o r: d'- 7r,.; ,_.;_:) t.w �t f...wt.. ,~~ d .L t. t�" .:.oi. r.tir'tll i_-l ,.. ; i: p t" o t p~-;; t ~:, nn I i l?� ;:,~, "" "; p �;;; s nH':' n t l� �r e: �l;f) l .<t ' i: Ut �t 1 cs m.=.�dP. dir- �c' '.. l v t:o v t-t 1P l .i: �F,(: P f) �f t.h P I.. D IIIfn:i~, �? il � n~�t �..��;- C 1.:st t " m: . .. �i� hro1.1q h thr..;- El-( pOt t . i .;c. o t �ci l r~<� �l:. �i t;"ot '\ I ) F~P6�t�� l men i� , i t: i..l�J 111\..\t;,; 1... be �f- i. l.,_.d 1-dth t l11,.. f.) �FFIC::P c��f t ht'? Li., �l.IF�� . trn� n+ l_: u st om'it� .. " n ...., , , I I t\ lfll fO.'� ! �II._ ; i; I II ... i . t. HI f . l t" i;..r s~. v;. f:o'J I i ~" i i I I llt l-? 1'' i i-. " (; c <� r e �f�. �] f.!' }' .~l!l'i l" t ril t. I cq �, Cd" th+? dl"~c � isi. nn c �+ hP t ' ASp Qr �H"IPtd.. co �1r � l.. s h c�l>~ '!'\ t: t1F~t. :it did nt:ol h old l : hr:~l p t� cd . r""E� l_H, t�r� t i1*:i' F.:<.1'!!Sl\E.�:::.;:.;; m E' f"lt C � � r;� ~�T�C� t - 1:. oju t: ' '"' 'H ll lc< dl_;> h y 1.� hP f:J. .�u r fJf+' I c f.,; cd~ Di!ifT: i !"; :.c�1 (~!I It~� I�" Cl-f t. h p cd; Ct. t.!f.d. D ill':!> <sl1o u l d he i' ilf.�~d Ntt:h r. hA L:n ll~:7! �~ 1":.ot" �.:d- Ct �<:f.to m!s. l!.l hdt i:hF.� ,.- r.?spc�ntiE?nl Co t__ ,r� 1 1 � . tl ~:.~ cl t . l"'ICl. t l�: t,;:.. ~H.. ol-: ;:�1;;',1 ,;;; heot.l]cl h~-'? +: i.l�+? �:l ''�'i t. h t h F.' ~.::: CD ot-= t hE,� O�F+ �t ce t: r�F �t: !i F� C.cw 1rrd ;::,;.s:o:t �: �r'll':' l . c��f" ( ...�'!-c� +�. c.,,-,-;. F'~~r � �r� i T"'P I't "i: p r~ q��l � 1 01' 1 .:.d� i� l 1i'~ ' II r� t :i ::- h t l ""� .i .~ .1 , ., t " I I I i l"'l f 'l , -,.f.. I. t" l .:<n v n. ... l� l:.e. t� ,.. ,, P!�n l� t IIi rr' I,I I.. �Cl rt [It i d e:qt �� e'�r �P�"�F� ! -::� h l �" t: 1. � I f"t;.o Cu�. !l" i" of f.:nc {;<Pr:��.~���'' 1�;::. i.ll"tt "IE��t SP.r:t i u 1o �.?40 '/ t"P �i.. P rs r) hi ,;; n i 1 I f \("1 o t�� cl ~-, c .i "'' .i nr � 1 ,.. , i .� I,.()\; ; : . p r �.....t p~; t ... h .1>c� u �f ';�.I i �l _tl i ,, f.' 1 f." t fl ~:;_ F;FII~: l i c� r� i f'J './ 1:1 'I �.! I~!' i ~"l t.it;'; t. ~' 1�� ! ] I i. j'l ,'\ ) i i;' )l I clt. d..1 '''"'". ~ ,I t i ) ( f I c: n J 1 ,,....r t c� 1� i ,,t L "' r, o t t Coo t.. r:l:il �~~ -t�. jnn ()(~.�p.;:l t � t:. m(-:>tTt~ i n t h i ;;;, r: acs. e �~ i r--, t. hE" f,-1 c':l nf'tt::"' t ' <~ nd pt.. ( )c.:. ~�cl ~.t l ~ ~~ �;pt..:;�c j f i !:"? d l!rn: l (~> r t i ' IO:�' r r o t e~t P t'O Vifi i On 5 0~ thP l ~ rif~ r�\ fi f"! C 1. I f5 i.: O fH !'i, C ('I (if? ci j :><Ct. I F. Sf" <I �\ ~ brr,, l:;> , ~1fl.e-'t � l t1..;� (;t:, l. 'I i:�t:: ~ Cll� 1- <:t t� 1- l �P. t-:.f t:I CII"i" f.'.Ctl]t' dj l'tii!\'t l Oll

Lf'i--G. R. S F tl/0. ;:::.4 :;-: I :5 Dt?t: i 9.1 i 1::.-on F'e\qe - 5 - hi s n..1.] j r,, ., C:H " F-~c t- i tJn jn tI r E~ pt.. ~::d: . ;;:~<:,d ~'' t.o 1 ~"' c "'' sr-_,; bt� ouq h t be+ or� E:' hj m, ,..-, ,-,d t hf.~ P~'�'r ~r.on ti'�J qr j .:-:.-�v~?d tt"rf.;> r"f:'!bV du.l.\' <:.~P PP iill~?.d thP t" tll in1;~ or ~rl ton to the Co mm issi0n~r, 1- h!i't ' '' I i n et cw dr�."C' i :s :i. on 1yf: -1: h e i.i;'(ttt=? t c�r�r t .he case fii~ V l. n ttwn "'"'l hP ,.. .,. ,... 1 f":� l-J E:'d h �l 1, tv~ Cn t.tt" t oF ., f-ir' r:~ f'." <"'~ 1 "" � �� <p p , ':.:0 1 - '/ :.c� � !'": I i-1 rt~�~ � :i,o;;, ,,� ,n, pp .. .. .' ~: ~� ,f-:i --: ~. : ' i 9 , r � (~ l \o l � r � ~��c�. ponder �d . I � : >~ .rt� t� F� t " t ,.-... t:J I. rl h(d r.l l J"VI l h,~,(� f'. In"� r�t" !TLP.~;; t p t � r�.r Pdt.I. I'"P. �h:.H�' dt..tt j ~"'"'� i'1S 1i5fio'<;;;<-';~?ri by ''" L~ ull�.::>ct.;�lt" rH- i'.. \t ?.:; l: o m co. m1�o::.t �he -t=o�l -l t:.,,....._,.d . in t" E'SJJ!?Ct o-f~,.:, p t" l) f" E:'':O�t +"t~ t ,.,.,.. , r.;r.,<:;,f.''<::'. ~ fHPf't l fll iit <.I P b y t h P E.l ';l) C� t � l hF-> n +-~- i (J~ f')t~ L ,��qnlf't i. <:!;:;I i I'l l o.-::�r� o�t- C I I F I� om~f.., f. �et :i t j orw:> r �j ,.,.-:, i ;-;t ''"� t h ,;:, 1: t h,,,, prntest pro vis ions o~ th~ l~rif~ ~n~ C�(�:;;; t.. o m s n,,,. Co c:l""' 21 r� e E": ,..,, .. ef.!'.s .l '-! ctE> r.. p rt.l :i .--;,�� l:d ~ +�:l -1- h!"�' r � ec1 u . ] .~ t" ;,; . s ~:;; �~""� ":. ll'te n t r:t + r�: '� ' o;:1" i '.'tf l) ~. d o1 l� i .,~�; tll rld ��;; t:)V thP Col]ec+� cq�- n+~ C>� sto m ~. ,.,,nd 1-h.-:d:. t h~'�y cl! ' t f V! 1�. t. ~:.~ n ~ t"HT!p -~s-=; ::~ f�tF?:� (~\ 'f'- ?"-. .:�.:.:,~, ~::: 1n ;::~ n ~- ~ fil ~- (:if.::., h �.t i', hF�~ ,:� u i'~ nll'll'lt :i !:'.is i o J'"1E��r cd : [~ ' � ' c;:. �1- C:.Oil rS, t h t' r" 1q h i hP 1:: (�'.t 5~~ ;;. l I o:n���~d hv 1--: j '.,.'. ~.o ,c�, nd 1',1,-:,. !" ;':,( 1 Fl--� 7 �!,., "l~t >~ AUI'O::�("> l�Jj �1. h J:h;:� I F��!"-p! �,r�rd>;>n t. \l'l l t -i. C h t-,,;.., 1_.-�i (:l,:o� l l" l"il.? f:) f���.,v i a;j, .;-n �, ,;; (1 \ " i� hl'' i3 n <:i i' : ustt.::-.mc..; Cr::�cl '=" c .( ��v�e t� ��� ,-, . I ,�r�r� J ,, ..;:~s:;:,;:?<;?..s m>:" f"t t: "l - qt- "'''�'f"' r.! ~' !� .-l oj I" v rn r.< d.:;,� f� ; y .=-ts .;:\}] Oll.tp("l h �./ F' ,. [)" :.,:' :'~;(, ~" 1 tel I : {.'.)(1 f.lc, . t hP �"' >~pn r� 1: ,�Jo I~- V r�er� mi-'lnF�� nt �f�:''�� --1 t. 1.1r �f? ~� I o>;� Cnd"", h :;. v i 11r�1 [tl?r:::-'n j n ~::� ' �, r p r:lt � ,::1t ;.;. r I t� j�-, ..~;� f'if-:~1 (: 1� ~~~�~ ~' ~; I it: I ':'! J l I nt= H f'l ok 'i-1t�1FI\I.f.i'l rlh 1 Hf: I (<f-': !TF t�\I\IU (.:Uh I i WI ~-; l :r ll �,[:: ~� CF'E:. ~:,T l Nb �r 111 .F f ] I J hi tJOCW l ..... F ii F-'IJVI' �1P1R TFr. t.. i':\ i. %j nc.1 a~. ir.t:,'i-\bi, It .:� .:.;.r: i. C.II"i dro>\.-lf.'P �i: <:;t �ui. l:. hdr�.;;,~�J P~�:�c.<-"'S!"- '1 v r::> IJH:\I"i!? V <~ l'f"lf' I y' ct�~� ri i?I'F.It F.�d !::�v ''l i n 1:l i�"< l l q _., i r- , ,~. 1 n t h ~:~' f;.>:.: pnr � t s,>,;�c. tc,t rlt.tf" tr"J t_ht-:> r.. h i;-; 1�,,-,,,, j r�, the:.~ (~l >;(" hr.l Pl'lt�.) t� !::.t: ~-~ (1 1" ' � h ~� pJ..:.H:~. .. .J ~ t h :i .,.~ t'f!C1t' P (~ ;:;:., -, ~:;, t ;:.) t: .,._,

CA--r;. f~ � SF' NO. :v.J. �.~: .1 ~.:'i Dec is i em P""qe - 6 �- a pPt�manent +eature o f Ol.\1 �� tarif + sv ~tem a ~ e n e Mport dut v ;;:onr1 \ I S fHi i:l S i nsti"''..Hil l'i' ITt: to prnmo i-. <'> c ertain e co nomi~ objec:l1 ve of stabili z a t ion and '' \�.1\ �lt::r..;.EA S , the p r i m a t� v a tr a t Pq y in 6ur p Mport poli cy now i ~ t he rPRtru c turj~g of our EH. r p o t� -1: s ector.. b y ind1.1.c int::t t . hl?. proce s~ 1ng o f t radition;;:.~ P ~ port pr� o du c�t!iJ', 2tri d qi v.i. nq encour agement to e xport s o f ma nu+ a r t ur e d a nd ~ Pmi - nr oc e ss ed good s;:.; �t o t r .:,:, n c;; �Fer aRS8s.;c;::.mP. n t i'\n d co l l e ct� ie> n o + t�_h E-! �:':' >: p c~t --1.. dut v �f r �om CF:- rYtl " i:'\] n <:"'l"'h �t o th�.:.; t HII " E! i!:\11 n f Cu s 1.. cHn B ~ N c>. 6 1 >" :) , ,:~c;; a mE-~ ncl e d , i c:1 h {'~ t "-Yby repea J~ rl and a n e w Tit l e llJ ls J.n se r� t~d l f l Honk �[ n-i~ t:. h E� 'la r�i1: + and C t� r-; h~) m s Co dP. . >r N. N " Peti.l:: :i. I"J n c~ r �fLw t het.. c ] o:\ �im s t h at th e procedure i ~ +ollowe d j e in ~ cco rd witl1 C entr ~ l Ba nk C i r c ular No . ~ 00, rl ~ t e rl Jun e 2 . 1970 . l hi~ ~i r c ul a r l a Jd down t h ~ prot es t pr oceau re on c l ai ms +o r� re~ und o+ Stabili z aitjon �r<i:\H undt?!" h: .t~ . /-.., 12!':i . l.lndet� p a ra g r a ph 5 t h e reo f , ~ ~lai m f or re+und of S t~blli z a t io n 'fa x S h a ll be i n Wrl ting and cc:n.tt� s �;.H�J t: hn:11.1q h t t-�r e <ii U t h o t� i ~ Pd a q e n t b<:~ nk whi c h colle cte d th e S t a b i l i 3 ~tinn ra x a nd i t s hall sta t t::~ I�'"he q n :--n.tn do;; 1..1p o n i,olh .ic: h t:.h e r:� I f.' im l. e b F.ts e c:l ;;�nd s h a l 1 bP ;.;u:: co mp.=.~ni. e d by e v id t::HH~ 'i'' o �f � pay m r.~ n t CJ+ lht:" I:. ~. N a nd t: he d Dc: umen t r-- e ] ;:;. tt-:~ d t o t.h r? !: i:'ll-' iiil bl P l:. r� <='~ n ~:; ;;;o c:l: 1. C�n. F et.i. �l.. l o n �? t" , IH . I" .;'�~ve r , o'' ~'"~ t l. nok s t h ""t- P.U. No. :! ~; o ni!pe ;,;d Ptl F~ ~7~ 6 1 :.:� ~:; wh j c h i mpo�SII'i' cl t rm! ~:H. a l>i J :i <. a t: i. on I a:-;. N�~EHJlt?S!'; t:: r.) s t: <':l t:.e , C u � c ul a.r N o � .''$ (1(1 ;,~ l sc1 c: ea ~~ e;'!.:l t o bP o per.;~ t i v F.� r;;; i.n ce i.t met �,.. J. v :;;pe l J e d 0 1.d ' L h e pt o :~ "' dt.w e f ; C!t' -f i 1 inq f' 'I' D t E->S t 5 :i.n t . h e a !'".-Sf;.'!'i'\!!!.fll t"l'l l. iilrid +� c 0 J lt:':' c: t i 0 n 0 t r '"'<'i\ :i. d ~~3 �1 b i .l i -;; .a.1': i �:)I 1 . c.'l l-( � I '

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