CTA Case No. 7121 (Resolution)

Republic of the PhiliPPines COURT OF TU APPEALS Quezon Citv SECOND DIVISION PEARL RIVER ENTERPRISES and C.T.A. Case No. 7121 JOCARLMARK TRADING, Members: Petitioners, -versus- Castaneda, Jr., Chairperson Uy, and Palanca-Enriquez, JJ. SECRETARY OF AGRICULTURE Promulgated: and COMMISSIONER OF CUSTOMS, 0CT 0 4 2005471#~~ Respondents. X- ---- - --- - -- - -- - --- --- -- ------- --- - - ---------------X RESOLUTION For resolution of this Court are: 1.) petitioners' "Motion for Leave to Admit Supplemental Petition" filed on June 9, 2005; 2.) respondents' Comment (On the Supplemental Petition dated June 2, 2005) filed on July 19, 2005; and 3.) respondents' Motion to Dismiss, filed on August 10, 2005. In their Motion to Dismiss, respondents averred that the present petition which assailed the decision of respondent Secretary of Agriculture imposing special safeguard duty (SSG for brevity) on imported onions under Harmonized System (H.S.) Code 0703. 1000 has become moot and academic

RESOLUTION CTA CASE NO. 7121 PAGE2 smce the respondent Commissioner of Customs had issued Customs Memorandum Order (CMO) No. 28-2005, dated July 6, 2005 lifting the SSG duty on onion under H.S. Code 0703.1000, pursuant to Department Order No. 3 series of 2005 dated June 27, 2005. The aforesaid CMO effectively revoked CMO No. 18-2005, dated April 13, 2005, which reinstated the SSG duty, pursuant to Department Order No. 1. CMO No. 28-2005 reads: Republic of the Philippines Department of Finance Bureau of Customs Manila 1099 July 6, 2005 Customs Memorandum Order No. 28-2005 Subject: Special Safeguard Duty on Onions Under H .S. 0703.10.00 Pursuant to Department Order No.3 Series of 2005 dated June 27, 2005 transmitted to this Bureau through the 1" Indorsement dated July 4, 2005 by the Department of Finance thru Undersecretary MANUEL P. BONOAN, the Special Safeguard (SSG) Duty on Onion under H.S. Code 0703.10.00 is hereby LIFTED. This Order takes effect immediately and revokes CMO No. 18- 2005 dated April 13, 2005. (sgd.) Alberto D. Lina Commissioner The Court finds merit in the motion. The relief sought in the instant Petition for Review is the nullification or reversal of the Decision of respondent Secretary of Agriculture on the

RESOLUTION CTA CASE NO. 7121 PAGE 3 imposition of SSG duties and ordering the Commissioner of Customs to desist from collecting the said additional duty. Hence, pursuant to CMO 28-2005 dated July 6, 2005, issued by respondent Commissioner of Customs, the instant case has become moot and academic, as there is no more actual controversy between the parties or no useful purpose can be served in passing upon the merits (Ocampo v. HRET, 432 SCRA 144, 150; Enrile v. Senate Electoral Tribunal, 428 SCRA 472, 477). In view of the above conclusion, We find no need to resolve petitioners' Motion for Leave to Admit Supplemental Petition and respondents' Comment thereto. WHEREFORE, prenuses considered, respondents' "Motion to Dismiss" is hereby GRANTED, and the present Petition for Review is hereby DISMISSED. SO ORDERED. ~t;-C2 . ~.~. JUANITO C. CASTANEI>'A, JR. Associate Justice ' ~~~RIQUEZ Associate Justice ERL~.UY Associate Justice