CTA Case No. 1607 (Decision)

AEPUNLIC OY THE PHILIPPINFI COURT QF TAX APPEAJ+ QUEZON CITY

HDABDO RALR Petitioner

ver aus ACA5160

CUNTONE THE COMMISSIGMR OF Respordent

A

DRGIEIOT

This is an appeal from a deeision of remponient dated lovenber 14 1962, afriralng the dectsion of

the Colleetor of Custons in eieur Ientirication

Nc.55. ecreeing the forfeiture of 20 caseof

plain cotton textiiea ia favon of the Oovernment fo

violstion ef Centrel Bank Cireular Nc.44 tn relation

to ections 1250 and 1363f of the Revised ant

trntive Code.

On Januery 17, 1956, pet1tioner 1mpopted fron

Japan er the /8 ernbenk 20 cne of mrchandie

alieged to eonntst of plain cotton textiies, Mifc

shipment wa acecapanied by shipping dceuamnts. In

the import entry declarationy the shipment wan de-

clared as z0 aeseg of eotton oloth yoven with dygd

yrn ubjeet to# duy of 80. Der ilo plus 30 ineremental auty under pnragrip 99- of the Phil iopine Tariff Aet of 1909

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DRCiSIO5 CHCAEE 160

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Hewever, upon exemination of the shipment by the cnatoms examiner, it wam found that 1t consiated of 20

cases or"plain cotton texttleo dyed in the piece" nobject to duty of 0.26 per kil0, plun 30% inere

mental duty, under paragraph 97-D of the former

Tariff act. In ether words, the shipaent that ac-

tually arrived was aicferent fron what was declared in the imnort entry and the Centrul hanh Release

Certifioate. Although petitioner vas given tine to

preeent an amended Hank Kelease Certificate covering the importation, he foiled to do so

Arter due hearing, the Aeting Collector of Cus-

toms deereed the ferfeiture er saia shipment for

violetion of Central Bank Cireular No. u, n rela-

ion to ectian1363f and 1850cf thm Revied Administrative Code. As the shimacnt was released

under e surety bond (Kanila Jerety end Fidelity Co.

ond c. 20485, dated Jamary 25, 1956 in the amount

of 13382.50, petitiener and surety were ordered to

Day in cash, Jointly and severally, to the Lurear of

Cuatoms the said amount vithin 30 Gays arter reoeipt of the deeision.

Petitioner having interposed an appeal to the Comuiasioner of Customs, the latter, in hls decisier

dated Novmber 14 1962,afrirmed the decision o the Collector of Cutoms The decision of the Co- wissioner wes reeeived by petitioner s counsel cn

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CTA CARE O. 160 DUCISIOH -

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November 27, 1962. Petitioner Jointly with other shippers, filed s moticn for reconsideration cf saie

decision dated Decenber 3, 162, on the grund that

Central Bank Circulnr Ne.W has been repealed by Central Benk Circuler No. 133 and the farfeiture of

tie merchandise in question has abated. In an order datee arch 10, 1965,the Joint motion vas denica

whtch deniol was received by petitioner s counsel

on Mareh 20,1965. O Hnrah 31, 1965,petiione filed the instant petttion for review. This ense

was subaequentiy submitted by the perties for deci- sion on the hasis of the records.

The iwsues presented hy the parties are ae

follovas

tien for revieu mae filed beyona the atat- utory pericd of 30 days from receipt o the decision of respondent as provided in ection 1t of Wepublie Met No. 1125: end 1 whether or not the instant peti-

Circular No. has been repealed b limbility of ferfeiturefor violetion Central Pani hnn abatod. 2 Whether or not Ceatral Bame Cireuler No. 133 and the

Cn the question whether or not the petition fo reviev wss flled within the 30-day pericd provided in

Seetien 11 of Republic act Ho.1125, reapondent rgues

thet fron the reeeipt or the decision of respendent o

ovemher 27, 1952 to the alleged date of f1ling of the Jcint motion for reconaideration on December 26,

1962, 29 days had passed and the premeriptive period

vas thereufter suspended and began to run anev on

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CTA CAE ND DECISICN 1697

Y

areh 20, 1965, the date uhen petitioner's connse

received the Grder Genying the Jcint motion for

reconsideration deted Narch 10, 1955. So that from

Mereh 20, 1965 to Marah 31, 1965, hen the petition

for reviev was filed, anothev 11 dayn was consuned.

Consecuently, respondent concluden thet patitioner

had coneumee 40 Aays before filing his sppeal.

We find respondent's contention vell taken.

One of the apecisl and affirmative defenses alleged

In the anaver of respondent staten as foliovsi

tory v. Coamlssioner of.Custons, G.. that theisint aetion Ior regonaiderafion, vas fiied beyond the reglementary period af resnoodent Comatssioner dated lovember thohnte4soehsr1 1962rar as tunlly riled and received by rearondent Krch 10, 1965 cenying the joint motion receipt, hence ths intended appeal i ten (10) of 30 days frcm receint of decioicn as provided Tor by Cect 7 of Hepublie Lct will indicate that the disputed decision 14, 1962was received by herein peti- tioner*s counsel on ovember 27, 1962 on0ener761062. for reeonsideration wes received by peti- tioner'.counsel on Narch 20, 1963 the instant netition for reviev uss filee sideredto have been filed 40aays plied. 1125 ampaguita Shoe and U1ipper 7ac- 3CO Witb 1965 10285.Jan.11958Therecord thi Honorahle Court on sroh ii (o) The inatnnt petition way be col- daya late. The instant petition for review (Underscoring sup The Order or Troe whiie

The above quoted allegations have not been denied

by petitioner henee, they are deemed admitted. The

appeal vam, therefore, filed out of tise and this

Court has no Jurisdfction to entertain the same.

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CA CASTD.1607 DECI#ION -

At any rete, even asauming that the herein

appeal was timely Tiled, we find no legal basi to

Gisturb the decision appealed frem. The legelity of

the seixure and ferfeiture of merchanciae for vio-

lation of Cireular Ne.4 of the Central Bank not-

withatanding Circular No.133 of seid Benk has been definitely settled (See lienvenido Capulong V, The

Aeting Commissioner of Customs,G..o.L22990,

May 19, 1966, ond coses cited therein.Me thin

the isaue deserves no further commeat.

WRTPoRS, the herein appeel is hereby dississed

with coste against petitioner.

SO CHDEnND. Voezon ca, Pebruary 28, 1967.

Fresiding ON.E 2aual Judge NE CONCUR

Tioui Las Plevas ANTSIAD R.AWAREZ Assoeiete Tudge AA

RANON L.AVAMCSA Asnociate Judge

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