CTA Case No. 2064 (Resolution)

REPUHf,TC OF THf.' PHILIP.Pl~F8 cuu f!.T F TAX APPEAl ' QTJEZOi'J CITY MACONDRAY & COMPANY, INC., in its capacity as agent of the SM "TERRIER", Petitioner, - versus - C.T.A. CASE NO. 2o6~ COMMISSIONER OF CUSTOMS, Respondent. X~- - ~ ~ - - - - - - - - X RESOLUTION Petitioner has appealed from the decision of respondent Commissioner of Customs dated January 16, 1970, affirming that of the Collector of Cus- toms in administrative case No. V-348/68 (Customs Case No. 970), imposing an ad~nistrative fine of ~1,000.00 against the vessel MS "Terrier" for carrying nnmanifested cargo in violation of Sec- tion 1005, in relation to Section 2521, of the Tariff and Customs Code. After respondent had filed his answer to the petition for review but before the case could be tried on the merits, the parties, represented by their respective counsel, submitted to this Court at �compromise Agreement11 on october 15, 1973 (pp. 2~25, C.T.A. rec.), wherein petitioner offered to pay one half (y) of the fine, or P50o.oo, in full and complete settlement of the case, which was accepted by respondent. Finding the imposition of the fine in this case, as finally decided by respondent, in accor-

RESOLUT I ON - C. T. A.. CASE NO . 2o6lt ~ - 2- dance with law (Secti on 2521, 'fari ff and Customs Code )_, the same is hereby APPROVF_.D . Accordingly , upon payment of the said sum of ~500 . 00 , the case shall be cons idered closed and terminated . SO ORDERED . Quezon City, November 10, 1973. �:...~ /~ ROMAN M. UMALI ) Presiding Judge : ll~ t~t.- ~ &t?e RAMON� L. AVANCENA ISLAO R . ALV Associate Judge Associat e Judg