CTA Case No. 2198 (Resolution)

'EPUBLIC OJ', THE PHILIPPI~EI 00 URT OF TAX APPEAL& QUEZO:fi QTY EHNE\.. TO B. C,~- ULE , . Petitioner , -vers LJ.s- Tl-IE COi:iEISSIONE:..- OF CCS TOI-iS , Respondent. x- - - - - - - - - - -x 0 RDER Pe t i tio ner has filed a motion with~ rffiling his appeal in the above- entitl ed case . r S it app ears t hat a former motion to withdravl t he a:rpeal \vas alleged to have been forged , t he Court , in an order issued on \pril '7 , 1971 , di r ected petitioner to appear personally on April 14 , 1971 . Dur ing the hearing on Apr il 14 , 1971 , petitioner , assisted by ttorney ~elanculo M. araiso , declared unde r oath that he \Ills \vi thdrawint; his ap1)eal to avoid further trouble and expense . Counsel for respondent objected to the withdra\~Jal of'the appeal as t here is a pending case in the upreme Court bearing o n tne same s o.bject matter, a s h ipmen t of imported fan parts , medicated pomade , medicated pmvder and electric lamps valued a t ~l , 540 . 00 , vJhich was declared forfeited fo r violation of Customs Law . ','ie do not think tha t withdrawal of the he rein ap - peal would affect one way or another the case cited by

ORDER CT.; C ;.SE No . 2198 2 counsel for respondent vlhich is nmv pending in the upreme Court . On the other hat1d , He believe. that the dismissal of the appeal vJOuld have the effect of rendering the dec is ion of respondent ordering t he for- feiture of the articles in question final and executory . Finding the motion for v1i thdrawal of the herein appeal meritorious , t he same is hereby granted . SO OIIDERED . Quezon City, April 16 , 1971. // Ra:Oi:-1 L . ~ VJ.JJ -::lli~~~ Associate Judge �