CTA Case No. 4170 (Resolution)

&J!<I'OBLIC 0 P Hi� .-1-lJLII"Pt!'lr'll \~OURT OF TAX A\PPEALS QW�..Wlt CitY RICNOR TANKERS CORPORATION, Petitioner, - versus - C.T.A. CASE NO. 4170 THE HONORABLE COMMISSIONER OF CUSTOMS, Respondent. X- - - - - - - - - - - - - X ALEMANYA INTERNATIONAL TRADING CORPORATION, Petitioner, - versus - C.T.A. CASE NO. 4173 THE HONORABLE COMMISSIONER OF CUSTOMS, Respondent. X- - - - - ------X RES 0 LUT I 0 N It appearing, after careful appraisal and consider- ation of the pleadings and records of these cases, that: 1. A formal (or signed) decision has not yet been rendered by the Collector of Customs; 2. Further proceedings in the Customs seizure cases (Seizure Identification Nos. 86-236 and 86-237, respectively), including presentation of evidence on the part of the petitioners, are still necessary;

RESOLUTION - CTA CASES NOS . 4170 & 4173 - 2- 3. The decision of the Commissioner of Customs, which is being assailed as null and void by peti- tioners, appears to have been rendered not in co nse - nance with procedural requirements; The Court RESOLVED to remand these cases to the Bureau of Customs for further proceedings and to lift the corresponding writs of injunction herein issued. SO ORDERED. Quezon City, Metro Manila, November 9, 1987. Presid. (on official leave) CONSTANTE C. ROAQUIN Associate Judge