CTA Case No. 736 (Resolution)

A BAPUNLIC SOURT GF OF TAX APPEAL MANUA TH PHILIPFINM

PHILIPPINES INTERMATIONAL SURETY CO., IMG.. petitioner.

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THE OCMAISSIVNER GF CUSTDHS. - versus - Resnondent. w d 3 CASE NO. C.T.A. 738

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HESOLUTICN

This treats ot the "Motion ta Dismiss", filed

by resoondent, on thg grotnd that petitioner has no

legal canacity to apneal from his decision.

Petitionr, as surety af Rosol Dry Goods, ar

innorter whose tierchandise wcxe seized Jnd declared

forfeitec by respondent in Seizure Identification

Nos. 38ll and 3312, has appealed to this Court by

filing the inotant petition, claiminc that said de-

cision is erroneous and illegnl. Resmontent, os the

other hand, contends thnt petitioner has no ieoal

capacity ta bring thie suit unier Section ll of Rep-

ublic Nct ho. 1i25.

This issue has been alroady squarely decided

by this Court on Jenuary l2 1961, against the peti-

tioner in a sistsx case invojvtne the sane parties.

and itentical facts and issue. entitled. Philinpines

Internationsl Surety Co., Inc. v. Commissioner of

Customs, C.T.A. Caso No. 7 5, Aow on appeal in the

Supreme Court (C. R. No. L-ie2al). Finsing no valid

and strong reasan ta depart from our ruling in said

case, we Find that the petitioner has no lecal ca-

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C.T.A.CASE NC. RESOLUTTON - 736

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pacity to appeal to this Caurt.

WHERFORE, the instant Petition for Raview

is hereby dismissed.

SO ORDERED.

Manila, December 3. 1962.

CMARIANMBLE Presiaing Judge R

R ROMN N. UMLI Associate Judge LavNead AYTT Associate Judge sA& TUCI

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