CTA Case No. 336 (Resolution)

RAU CUUKi U MAN ILA TIS PHILIHTNES N APPEALS

LOURDOS VEGA Petitionex.

- vrue - C.T.M. CASE H. 336

COLLECTOR OF CUSTONS Re spendent. 1/u (S4 3

AESOLUTIGN

This is e otion To Disniss the oppeal on the greunds 1) thst thie Court cannet acqure

jurisdiction ever the petitien fer zeview) and (2)

that said petltien deen net stete a cause ef ectien.

Beth parties did net appear on t he date set fer hearing of this motion cod petitiener did net file cn eppeaitien te the metien to diwiss. We shall therefere reseive thia incident en the besis

ef the facts cbtained trum the pleadings.

It eppeers that petitiener Leurder Vega ze- celved cn Neveber l6, l956 Q copy ef the decieion

t the Cellecter ef Custees for Renila dated July 24.1956 Annex *A.Petitien fer Beviewerdezing the ferfeiture of six )fifty-peso ws0)bills cevered by Seizuze Identification Ne.5033. Cn

Nevemher 26,1996, er ten (10seys fzom receipt t satd decisien, petitioner filed a metion fer re

consideretion thereef, hut was denicd by the snie Collecter in an erder dated Decenber 5,1956.and

xeteived by the fezner on Deceaber 7, 195e. The

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CTMCAS5 NO336 MENOLUTTOM

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follewiny day.r Hecember i95epetitiener

filed the pzesent petiticn for 2vtom

Bespondent centends that this Ceurt cannot

acguire Jurlsdiction ever the instant petttion

beceure tho decieinn pealed feu by har to thi

Coort io a decisin of the Collector of Custors

and net cne cf the Cerniesioner ef Oustont.

ainten thet uncer Sectien 7 ef Repiblic Act Nc

li25,thin Cruxt hau eopeliete jziectlco te e-

view enly dceisiens eg the Coniesioner cf Cuatent.

Respencent further clains thet since ne ppeal

was ece te the tossinez ef Custons within

fifteen (15) days frem the receimt ef the uecision

ef the Cellacter sf Custoes pursuant te Eectien

l8 of the evlsod Adeinlatztive Cod, the deei

ien ef the Collecter of Cuntcne ang tavs bsecan

final and executory.

We agree ith the cootontien cf the Nspon dent that we have ao furisdiction te heez and Jeter

ine the inetant ceae on the greund thes the ine

tant appeei wss made fren a ceciston ef the Col-

lecter ef Cstess Under ectien 1380 of the -

vised Andstretive tede a person oggxived by decisien er the celiecter ef Cuetens may appeel ths se te the Censsioner cf Cstenu tin fiften

ls) deys fo receipt of said ecinion

tntil end enlets the Cceutnsioeer ef Oustens

has renderd a decisicm es the appenl mado fron the

Secisien of tke coliecter ef Ostes aay an ag-

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C.T.A.CASR MO336 RESOLUTICH

3

rieved person cene t this Court tnder Bapublic

Act Me. ll25 (Leuterie 0. Coneissioner cr Cwt-

toes.C.T.t.Case Ne.6l.Beeeltien dated July

3,1955; 3.0bn Ai1bangsa onuel P.Manahan

C.T.A Case 21 esolution to Decesber 23

1953). Yet, it is pogefhle thet petitiener ootcd upon the previsiens ot sectien ll t Sepublic Act

We. ll75 which otates that O decieien of the Cel-

lecter cf Custens may bo appealed te this Court.

Tho phrase Collecter of Custoss" aopearing in saic

tectien s been neld to zeod ccornonioner ef Ous

tems te ake the sane cenfon with section 7 of

epublic Act Ne.ll25 ufie Lepez SensIme t.Ceilecter.Resolvtion,C.Y.A.Case No.I0l

ay 23,1955af1ied,0..e.L9274,Febxuery

l.l957l. It is therefore necessary fer petitiener

to take the intexoodlete eppeal te the Celseione

of Custons befere coning te this Court.

By wy ef ebservations we nete that petitione

ta interpose the prenent appeel sithin eleven ll

daye fron receipt ef the decision ef the Collecter

ef Custoas after deducting the pexied durlng which

o aetion fer zecensideratien thereef was pending.

Netwithstaneing the fact that the appeal was ande

leaet feur ) days beiere the peaied pxescribed Ly secticn i3e0 ef the Revicod Adinictrative Cods

has expired, dems net gzent this Ceurt duriadictien te

hear thi case cunsidering that the appesl as made

to this Ceurt diectiy inatead i te th Conels-

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AS0L CToh CASE NO+ $3

sloner ef Custoes. lt is therefere ur epinien

that wo have ne jurisdictien over the pxesent pe-

tition fer revier and find it unnecesaary ze pass

upon the cuestien ef the lack ef caue of nctien

the ssme having becee acadendc.

enb let thie case be, as it is herchy diseiused with eests against petitioner.

S

Mani3a, Febrveay 3l, 1557.

Preeidin Jucge CARNY TAL

WE CC

sciate dge

Aosceiate abdge

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