CMA-CGM PHILIPPINES, INC. v. HONORABLE ISIDRO S. LAPE?A, in his capacity as the Commissioner of the BUREAU OF CUSTOMS

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CMA-CGM PHILIPPINES, CTA Case No. 9961 INC ., Members: Petitioner, -versus- DEL ROSARIO ,P.J., Chairperson, MANAHAN, and REYES-FAJARDO, JJ. - HON. ISIDRO S .\�'')_LAPENA, in h is capacity as the Commissioner of the Promulgated: BUREAU OF CUSTOMS, Respondent. ){- - - - - - - - - - - - - - - - - - - - - - - - - - -- RESOLUTI On October 26, 2021, petitioner filed its Motion to Withdraw the instant Petition since it is no longer interested in prosecuting the case. On December 13, 2021, respondent, through the Office of the Solicitor General, posted his Manifestation (in lieu of Comment), that he interposes no objection on petitioner's Motion to Withdraw petition. The Supreme Court has discussed the procedure for the withdrawal of pending appeals before the Court ofT~ Appeals (CTA), as follows: A perusal of the Revised Rules of the Court of Tax Appeals (RRCTA) reveals the lack of provisions governing the procedure for the withdrawal of pending appeals before the CTA. Hence, pursuant to Section 3, Rule 1 of the RRCTA, the Rules of Court shall suppletorily apply: Sec. 3. Applicability of the Rules of Court. - The Rules of Court in the Philippines shall apply suppletorily to these Rules. Rule 50 of the Rules of Court - an adjunct rule to the appellate procedure in the CA under Rules 42, 43, 44, and 46 of the

RESOLUTION CTA CASE No. 9961 Rules of Court are equally a dopted in the RRCTA - states that when the case is deemed submitted for resolution, withdrawals of appeals made after the filing of the appellee's brief m ay still be allowed in the discretion of the court: RULE 50 DISMISSAL OF APPEAL XXX XXX XXX Section 3. Withdrawal of appeal.- An appeal may be withdrawn as of right a t any time before the filing of the appellee's brief. Thereafter, the withdrawal may be allowed in the discretion of the court. (Emphasis supplied) 1 Based on the foregoing, the withdrawal of the appeal may be allowed upon the discretion of the Court. Thus, considering that the instant case has not yet been submitted for decision and considering that respondent has no objection to the withdrawal of the petition, the Court grants petitioner's Motion to Withdraw. WHEREFORE, petitioner's Motion to Withdraw is GRANTED. Accordingly, the Petition for Review filed on October 24, 2018 is DISMISSED, and the case is considered CLOSED and TERMINATED. SO ORDERED. Presiding Justice ~�/.~ CATHEruNET.MANAHAN Associate Justice ~~M-.t%.~~ MAruAN I'VY~. REY~S-FA"JARDO Associate Justice 1 Commissioner of Internal Revenue v. Nippon Express (Phils.) Corp., G.R. No. 2 12920, September 16, 201 5.