GOLDMINE RICE MARKETING, Represented by its Owner/ Proprietor Mr. Orlando C. Manuntag, v. HON.DISTRICT COLLECTOR OF CUSTOMS, Port of Manila International Container Terminal (MICT) S Access Rd., North Harbor, Port Area, Tondo, Manila; and HON.REY LEONARDO B. GUERRERO, Commissioner of Bureau of Customs, G/Flr., OCOM Bldg., 16th South Harbor, Port Area Manila

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY ENBANC ** ******* GOLDMINE RICE MARKETING, CTA EB NO. 2605 Represented by its Owner/ (CTA Case No. 10579) Proprietor, MR. ORLANDO C. MANUNTAG, Pet itio ner , - versus - Present: HON. DISTRICT COLLECTOR DEL ROSARIO, PJ, UY, OF CUSTOMS, Port of Manila RINGPIS -LIBAN , MANAHAN, International Container BACORRO-VILLENA, MODESTO-SAN PEDRO, Terminal (MICT) S Access Rd. , REYES-FAJARDO, CUI-DAVID, and North Harbor, Port Area, FERRER-FLORES, JJ. Tondo, Manila ; and HON. REV Promulgated: LEONARDO B. GUERRERO, Commissioner Bureau of Customs, G/Fir., OCOM Bldg ., 16th St. , South Harbor, Port Area, Manila, Respondents. x-------------------- ---------------------------- ------------------------- -- ~---------------------x RESOLUTION The Records Verification Report dated August 30, 2022 issued by Records Officer I, Leocad ia D. V ictoria, and noted by Chief Judicial Staff Officer, Benjamin D. Pineda, Jr. of the Judicial Records Division of this Court, stating that petitioner's counsel failed to comply with the Resolution dated July 22, 2022, is NOTED. On September 28, 2022 , petitioner filed its Compliance [Re: Resolution promulgated July 22, 2022] subm itting the following : (1) Verification and Certification of Non-Forum Shopping relative to the filing of the Petition for Review; (2) Assailed Resolutions dated December 3, 2021 and March 16, 2022 in CTA Case No. 10579; and (3) Registry Receipt and Affidavit of Service as proof that respondent

RESOLUTION CTA EB No. 2605 Page 2 of5 was served with a copy of the Petition for Review. The same 1s hereby NOTED. On October 7, 2022, petitioner filed a Manifestation stating that its counsel on record has just tendered its withdrawal as counsel for all legal purposes. Hence, petitioner prays that it be given ample time up to the next month of December of this year to be able to find another counsel who is competent to take over as counsel of the petitioner in this case and in the substantial interest of justice and equity. On the same date, petitioner's counsel of record, Atty. Manuel R. Castro, filed a Notice of Withdrawal of Counsel averring his withdrawal as petitioner's counsel for all legal purposes, and praying that he be relieved/or excused from the duties as counsel for petitioner and that all notices and processes of the Court in relation to the instant case be directly mailed and/or delivered to petitioner's address and/or its new counsel. The same was noted by the Court En Bane on October 10, 2022. 1 Accordingly, petitioner's Manifestation is NOTED. Let all subsequent court orders, resolutions, issuances, writs and other processes be furnished to petitioner at its address at L13 B17, Unit 1, Blessed Bldg., Marcos Alvarez Avenue, Talon 5, Las Pinas City, Metro Manila, 1747. This Court, however, is constrained to dismiss the instant Petition for Review. Records show that petitioner filed the instant Petition for Review via registered mail on April 18, 2022. In the Resolution dated May 30, 2022, 2 the Court En Bane noted omissions that makes the said Petition for Review subject to dismissal, as provided for under Section 7, Rule 43 of the 1997 Rules of Civil Procedure, as amended. In the interest of justice, petitioner was ordered to submit within ten (10) days from notice a compliant Verification and Certification Against Forum Shopping, a duplicate original or certified true copy of the assailed Resolutions dated December 3, 2021 and March 6, 2022, and the requisite registry receipt and Affidavit of Service, as proof that respondent was served a copy of the instant Petition for Review. 1 Minute Resolution dated October l 0, 2022. 2 Docket, pp. 12 to 15.

RESOLUTION CTA EB No. 2605 Page 3 of5 On June 20, 2022, petitioner filed a Compliance [Re: Resolution Promulgated May 30, 2022].3 In the Resolution dated July 22, 2022, 4 the Court En Bane, after perusal of the foregoing compliance, found the same to be non-compliant as the Verification and Certification Against Forum Shopping, registry receipt and Affidavit of Service submitted was for CTA Case No. 10597. In addition, the aforesaid documents, and the attached assailed Resolutions dated December 3, 2021 and March 6, 2022 were mere photocopies. Hence, petitioner was given one last opportunity to submit within ten (1 0) days from receipt thereof, the originals or certified true copies of the Verification and Certification Against Forum Shopping, the assailed Resolutions dated December 3, 2021 and March 6, 2022, and the Registry Receipt and Affidavit of Service, as proof that respondent was served with a copy of the instant Petition for Review. Notably, petitioner received the Resolution of the Court dated July 22, 2022 on July 29, 2022. 5 Counting thereon, petitioner's "last opportunity" to submit the required documents was due on August 8, 2022. On September 28, 2022, petitioner belatedly filed a Compliance [Re: Resolution promulgated July 22, 2022]. A perusal thereof, however, shows that petitioner has only partially complied with the directives of the Court En Bane in the Resolution dated July 22, 2022. To be specific, the Resolution dated December 3, 2021 in CTA Case No. 10579 attached to petitioner's Compliance is merely a scanned copy and is not the duplicate original or certified true copy of the same, and petitioner failed to submit the required Affidavit of Service and the original registry receipts as required under Section 17, Rule 13 of the 1997 Rules of Civil Procedure, as amended by A.M. No. 19-10-20-SC. Section 4(b), Rule 8 of the Revised Rules of the Court of Tax Appeals provides that an appeal from a decision or resolution of the Court in Division on a motion for reconsideration or new trial shall be taken to the Court En Bane by filing a verified petition for review as provided in Rule 43 of the Rules of Court. Relative thereto, Section 7 of Rule 43 of the Rules of Court states the effect of the failure to comply with the requirements set 3 Docket, pp. 16 to 18. 4 Docket, pp. 40 to 42. 5 Notice of Resolution dated July 25, 2022, Docket, p. 39.

RESOLUTION CTA EB No. 2605 forth under the rules results to dismissal of the Petition for Review, to wit: "SEC. 7. Effect of failure to comply with requirements. - The failure of petitioner to comply with any of the foregoing requirements regarding the payment of docket and other lawful fees, the deposit for costs, proof of service of the petition, and the contents of and the documents which should accompany the petition shall be sufficient ground to dismiss the petition." (Emphasis added) Here, despite the opportunities granted to the petitioner by the Court En Bane in the Resolutions dated May 30, 2022 and July 22, 2022, petitioner had been remiss in complying with the mandatory requirement of the rules. Petitioner likewise failed to offer any compelling or justifiable reason for its non-compliance. Accordingly, petitioner's failure to comply with the Rules deserves the outright dismissal of the present petition. The Supreme Court has time and time again held that "[t]he right to appeal is neither a natural right nor is it a component of due process. It is merely a statutory privilege, and may be exercised only in the manner and in accordance with the provisions of the law. The party who seeks to avail of the same must comply with the requirements of the rules. Failing to do so, the right to appeal is lost."6 WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is hereby DISMISSED. Correspondingly, petitioner's prayer that it be given ample time up to the next month of December of this year to be able to find another counsel is DENIED. SO ORDERED. Presiding Justice 6 Turks Shawarma Company/Gem Zefiarosa vs. Feliciano Z Pajaron and Larry A. Carbonilla, G.R. No. 207156, January 16,2017.

RESOLUTION CTA EB No. 2605 Page 5 of5 ERL~.UY Associate Justice ~-~~ MA. BELEN M. RINGPIS-LIBAN Associate Justice ~� J'. A. ...~- -- CATHERINE T. MANAHAN Associate Justice \ MARIA RO ~~r.~.r~ MARIAN IVY f) REYEI-FAJ~DO Associate Justice ~dftt. LANEE 5. CUI-DAVID Associate Justice C~~:~CJRES