CTA Case No. 4449 (Decision)

- - � 1'1 ~. .... . . REPUBLI C OF THE PHILIPP INES COURT OF TAX APPEALS QUEZON CJ:TV NUSSELTS INDUSTRIES CORPORATION, Petitioner , -versus - C.T.A. CASE NO. 4449 COMMISSIONER OF CUSTOMS, /q f/-. -7 ? Re s pondent. 7 , J.. c '__/ X- - - - - - - - - - - - - - X DE C I s I - 0N This case is a n appeal to the decision of the Comm i ssioner of Customs, dated Ma rch 12, 1 990, wh i ch affirmed the decision of the Coll e cto r of C ust om s , dated August 2 8, 1 9 8 9 , wher e i n i t i s d ecre ed, t h us: "WHEREFO RE , by vi t~ t ue of the aut h o t' i t y v e s t e d i n me by 1 a w, i t i s hereby ordered a nd decreed that the at�ticles t' eflected in the Inventot' y Report of the Auction a nd Cargo Di s posal Division <ACDD> consi s ting of Sixty One (51) pages , be FORFEITED in favot' of the g o v e t' n men t and t h e s am e be d i s p o s e d i n the manner provided for by law. so ORDERED. II <See An n ex A, p. 15, CTA t' ecot'd.) 48i

DECISION - CTA CASE NO. 4449 - 2- The basis frrr the forfeiture of the subject at~ticles i s allegedly the violation of Section 2530 (f) and ( 1) ' sub- 4 - and 5 in relation � to Section 2503 of the Tariff and Customs Code, as amended. <See Warrant of Seizure and Detention, Annex E, p. 27, CTA rec. > P e t i t i onet~ i s a domestic corpot~at ion duly ot~ganized and existing under and by vit~tue of the laws of the Philippines. It is "engaged in the operation of a bonded wat~ ehouse fat~ stot~age of imported raw materials mainly coming from Taiwan and then manufactured into finished garments fat~ export to EAC countries mainly West Get~many and <See some in the U. s. A." T.S.N., p. Heat~ing of Nov. 26, 19'31>. "Adjudged one of the top 12 huge dollar by the Garments Business Association of the Philippines, its export pt~oducts principally include men.., �s, ladies' and children's shirts, sweatshirts, jogging suits and tennis sets" <see Petitioner's Memot~andum, p. 2 ) . On October 2'3, 1 '386, a Task Fot~ce of the Bureau of Customs, armed with a Warrant

DECISION - CTA CASE NO. 4449 - 3- ot= Seizure and Detention, proceeded to the pet i t i on e t~' s private warehouse and hauled the subject materials and "finished products which it suspected to have been illegally withdrawn "from the customs bonded wat~ehouse without the corresponding duties and taxes having been paid. Since then, said at~ t i c l e s have been undet~ the custody ot= the Auction and Cargo D i sposal Division. On October 1 '3, 1 '387' the District Collector ot= Customs issued another Warrant ot= Seizure and Detention against subject articles "for alleged violation ot= Section 2530 paragraphs <t=) and <I> , su b -paragraphs 3, 4 and 5 ot= the Tarit=t= and Customs Code, as amended. Pet it ioner- claimant contended that the con-Fisc ate d imported at~ ticles could not be "for-Feited because some were locally purchased items and the rest werP�� declared as wastages, "for which customs duties and taxes have been duly paid. The Law Division ot= the Bureau ot= C us t oms , a "f t e t~ e v a 1 u at i n g a 1 I the pert i n en t documents s ubm itte d by the p e t i t i onet~ , t~ecommended "for the s i gn a t �-n~e ot= then

DECISION - CTA CASE NO. 4449 - 4- District Collector of Customs, Ricardo Ampil, a propo s ed ORDER decreeing, thus: "x x x that the effects of the warrant of seizure and detention issued against the articles declared as wastages, namely: children's sweatshirts 3, 163 pes. , men's sweatshirts - 703 pes. , children's jogging pants- 4,824 pes., men's jogging pants 613 pes., children's jogging pants - 684 pes., ladies jogging set 4, 046 pes., men's jogging set - 40 pes., one-sided rib assorted colors 208. 80 kgs., 2 x 2 rib assorted colors - 512.90 kgs. and eve unbrushed assorted colors 195.00 kgs. to which duties and taxes have already been paid and the articles locally purchased by claimant from the Alliance Textile Mills duly covered by an official receipt issued by the Bureau of Customs <Official Receipt No. 089789 dated November 12, 1982 > be lifted and the same be RELEASED to claimant upon proper identification. On the other hand, the subject warrant should remain effective with respect to the remaining seized articles which could be released to claimant only upon payment of the customs duties, taxes and other charges due thereon." <Annex F of the Petition.> This pt~oposed ORDER was y favot~abl endorsed by Collector Ampil to the Commissioner of Customs for h is clearance <see Annex F - 1, ibid). In t~e vie wi ng the aforesaid proposed ORDER, Asst. Commi s sioner of Customs Isauro c. Garcia, in a Memorandum for the Commissioner of Customs prepared by Atty. P. C. Salvosa of the Appellate Division which wa s endorsed by 4 'u-i ..:lt

DECISION - CTA CASE NO. 4449 - 5- Atty. Mat~ iano Aban i lla, Chier or the Customs Legal Service, recommended the modi-Fication or the said proposed ORDER., thus: "Approval of the release of the imported articles declared as wastages, namely: <a> Export over-runs which were accumulated during the period from 1983 - 1986: Childrens' sweatshirts 3,163 pes. Men's sweatshirts Children's Jogging Pants 703 " Men's Jogging Pants 4,824 " Children's Jogging Set Ladies' Jogging Set 613 " Men's Jogging Set 684 " 4,046 " 40 " (b) One - sided rib assorted colors 208.80 kgs. 2 x 2 rib assorted colors 512.90 " eve unbrushed assorted colors 195.00 " it appearing that the duties and taxes have already been paid. Clearance may likewise be extended to the articles locally purchased from Alliance Textile Mills, having been covered by official receipt issued by the Bureau of Customs <OR No. 089789 dated November 12, 1982, attached to the Records). However, regarding the other under - mentioned locally purchased articles, to wit: <a> CVC brushed fabric of ..,.. assorted colors weighing 1,920 kgs. <b) 556 sets of jogging suits placed in 38 cartons marked C & A France Order No. 549/71/125. <c > 1, 295 yds. of assorted colors of woven crinkle

�- f' '~~~ - DECISION - CTA CASE NO. 4449 - 6- to which claimant failed to produce documents showing payment of duties and taxes thereon, shall be forfeited. <See Annex G, ibid.) On December 2., 1988., respondent Com111issioner of' Customs., thru Atty. Nelson Tan, directed District Collector of' Customs Titus Villanueva tII 0 conduct "further hearings to determine the authenticity and relevancy of' the receipts hereto submitted. Additionally, you are instructed to com111ent on the claimant's allegation that most of' t h e items a r e wa_?t_~___g_g_~ x x x. 11 <Annex H, ibid.) During the re- hearing, petitioner submitted, in addition to the nu111erous boat notes, warehousing per111its, entry manu-Facturing entries and o"f"ficial t~ece i pt s issued by the Bureau of' Customs relative to the subject articles. Certi-Fications "from various local "firms attesting to the veracity of the invoices as well as the list of' materials purchased "ft~om them were a l s o p r esented. All the s e documents were given due weight by the Law Division. Consequently, it submitted to 4Clu

DECISION - CTA CASE NO. 4449 - 7- the D i s t r i c t Collector of Customs a S~�.P..!!.q proposed ORDER substantially reiterating the f i r _?_i_ proposed ORDER earlier favorably endm�~ sed by C o l l e c t o r Ampi 1. <Annex J - 1, ibid.) This second proposed ORDER was also favorably endorsed for clearance by Di stl-~ ict Co 11 ect ot~ Villanueva, informing the Commissioner that "re- hearing shows that the documents submitted by the claimant support its contention that some of the seized materi a ls were bought from local t e x t i l e fit~ms" (Annex J, ibid >� With uttet~ disregard to the favorable endot~ sement made by h i s D i s t r i c t Collector of Customs as well as the favorable t~ ecommendat ions made by h i s o f f i c i a l legal advisers, i. e. , the Appellate Division and the Legal Service Division., including his Assistant Commissioner., the respondent d i sappt~ oved the proposed Order of Re 1 ease and directed the office of the District Co 11 ector of Customs "to forfeit �LLt the subject of the instant proceedings" <Annex K., ibid). On August 28, 1989, District Collector Titus Villanueva., reversing his previous

DECISION - CTA CASE NO. 4449 - 8- favorable endorsements, promulgated an ORDER decreeing the FORFEITURE of all the subject articles <Annex B, ibid). On the same date, the petitioner appealed the Order of Forfeiture to the Office of the Commissioner of Customs claiming that there was no legal and factual basis for the dec lat~at ion of forfeiture. Deputy Commissioner Isauro Garcia after reviewing anew the case recommended in his Memot~andum for the Commissioner, dated October 9, 1989, the modification of the appealed Order of Forfeiture, thus: "We find merit in the contention of Appellant and hereby recommend the MODIFICATION of the forfeiture decision. Indeed, by preponderance of evidence, Claimant - Appellant has satisfactorily shown that there was in fact no basis in law and in fact for the forfeiture of ~0!!1.~ of the subject articles. The fact that customs duties and taxes have been paid for the export overruns were verified, as evidenced by the Customs receipts of payments, and other pertinent documents such as the corresponding Boatnotes and Warehousing Permits. Anent the wastages that Claimant - Appellant bought, the defense of Claimant - Appellant that the receipts are no longer available, as they have been discarded as part of common business practice, considering the time that have already elapsed from the date of the transaction up to the seizure is

DECISION - CTA CASE NO. 4449 - 9- credible. The alleged purchase of the textile materials from five <5> companies, namely: Pioneer Texturizing Corp., NonWoven Fabric Phils. , Robi tex, Peggy Mills and Alliance Textile Mills were duly substantiated by sales invoices submit ted. The sales receipts issued by Alliance Textile Mills, Inc., were in fact duly certified as authentic, as well as the documents sho wing that the taxes and duties thereon have been liquidated. The other sellers, however, failed to present evidence of payment of duties and taxes. In the absence thereof, it is reasonable to presume that the same have not been paid. Nonetheless, law and equity demand that the penalty of the infraction be mitigated, Claimant- Appellant not having been s hown _t .Q have acquired them with knowledge of the non- payment of duties and taxes. Having thus established the foregoing and befittingly bestowing on the substantiating evidence presented, the presumption of regularity and legitimacy, this Office, recommends the following: That the finished products considered as export overruns: GChildren's sweatshirts .. 3,163 pes. GMen's s~-1eatshirts � . � � 703 pes. GChildren's Jogging Pants .4,824 pes. GMen's Jogging Pants. . � � 613 pes. GChildren's Jogging Pants . 684 pes. GLadies' Jogging Set��..4,046 pes. GMen's Jogging Set 40 pes. GOne Sided Rib Assorted G Colors � � � � � � 208.80 kgs. G2 >< 2 Rib Assorted G Colors 512.90 kgs. GCVC Unbrushed Assorted G Colors 195.00 kgs. the duties and ta><es of which have been duly paid as well as the articles locally purchased by Claimant from the Alliance Te><tile Mills duly covered by the receipts evidencing payment of ta><es and

DECISION - CTA CASE NO. 4449 - 10 - duties, be RELEASED to Claimant- Appellant, while the articles purchased from the four (4) other suppliers, consisting of textiles materials - ..,. of various yardage, the duties and taxes which have not been shown to be paid, shall also be RELEASED upon payment of the duties and taxes and other charges due thereon. The decree of forfeiture against the articles, as here under de scribed: *CVC Brushed fabric of assorted colors weighing 1,920 kgs.; *556 sets of Jogging Suits placed in 30 cartons marked C & A France Order No. 549/71/125; *1,295 yards of assorted colors of woven crinkle. is UPHELD, as Claimant- Appellant has consistently failed to produce evidence showing the payment of the taxes and duties thereon. <Annex L, ibid.) The respondent Commissioner o~ Customs, r e j e c t i n g again the ~avorable endorsements and recommendations ~rom the Appellate Division, Legal Service and his Deputy Com m i s s i one t' ~ot~ the modi~ied r e l e a s e 0~ the subject DISMISSED the petitionet'' s appeal in his Decision, dated Mat'ch 12, 1990, a~~irming the Order o~ the Distt'ict Collector ~or~eiting the subject at't icl es. Hence, this appeal. 5U(J

DECISIOH - CTA CASE HO. 4449 - 11 - The issue at bar is whether or not acquisition of= .the subject articles violated Section 2530 paragraphs <"F>and ( 1 ) ' sub-paragraphs 3, 4 and 5 of= the Tari-Ff= and Customs Code. We disagree with the decision of= the respondent, dated March 12, 1990. Such decision was without rhy�e or reason and "Found to be arbitrary. The provisions of= law all~gedly violated read as "Follows: "SEC. 2530. Property Subject To Forfeiture Under Tariff and Customs Law.- Any vehicle, vessel or aircraft, cargo, article and other object shall, under the following conditions, be subject to forfeiture: X X X X X X X X X X f. Any article the importation or exportation of which is attempted or effected contrary to law, or any article of prohibited importation or exportation, and all other artidles which in the opinion of the Collector, have been used, are or were entered to be used as instruments in the importation or exportation of the former~ X X X X X X X X X X 1. Any article sought to be imported or exported:

DECISION - CTA CASE NO. 4449 - 12 - X X X X X X X X <3 > On the strength o:f a :false declaration or affidavit executed by the owner, importer, exporter or consignee concerning the importation of such article; <4 > On the strength of a false invoice or other document executed by the owner, importer, exporter or consignee concerning the importation or exportation of such article; and <5> Through any other .J practice or device contrary to law by means of which such article was entered through a customhouse to the prejudice of the government. w Nowhere in the Court records would show any substantial evidence that the petitioner violated the above quote*d provision of law. On the contrary, petitioner's witness, Ms. Crescenciana Laurel, Assistant Manager, I�port-Export Depart�ent, testified on the lawful i11portation of of the subject a'rt icl e s. In the hearing of Nove�ber 26, 1991, she testified, thus:

DECISION CTA CASE NO. 4449 - 13 - "Q. Now, do you have any documents to prove these importations o:f your company were locally lawfully entered into the Philippines and the corresponding duties and taxes have been paid to the government? A. We have suf:ficient support :for the documents as to the legality of the entries of these items into the Philippines as per the boatnotes, import entries, and then the relative documents issued by the GTEB and the Bureau of Customs. Q. How about the proof o:f payment o:f duties and taxes? A. We have also, it is in the entries and then the other documents. They are all together, compiled together. Q. I am showing you, Madam Witness, documents which have been previously marked as Exhibits L, M, N, 0, P, Q, R, S, T and U together with all their respective submarkings which are official receipts of payments of wastages as well as the corresponding boatnotes and warehousing permits covering the importation involved. Would you kindly go over these documents and please tell us what relation do they have with the documents which you claimed proofs of the law:ful importation o:f the articles involved as well as the payment of the corresponding duties and � taxes due the government?

DECISION - CTA CASE NO. '4449 - 14 - ATTY. MILLAN Witness, Your Honors, is going over set of documents previously �� marked. A. Exhibits presented represent the . ...""' support to the entry of the ' goods from Taiwan and the OR's presented here are the official receipts issued to us by the customs in payment of the duties and taxes for wastages. Q. Now, these receipts \~ �'" of payment relate to wastage"". What are the connection of these wastages to the �materials you mentioned earlier? A. They are the waste and the defects that we incur in the process of manufacture of the . imported fabrics into finished products. Q. By the way, are these wastages subject to payment of duties and taxes? A. They are. Because in the occurrence of the wastages the Bureau of Customs give us some ways into how we could dispose of these wastages. One is the payment of duties and taxes, others condonation, donation and others and we elect . through payment of duties and taxes.w ,, <T.S.N., Nov. 26, 1991, pp. 10-13.> Certifications of key officials of various teMtile and supporting ... invoices <EMhs. W-2, X-2, Y-2, Z-1, AA-2, BB-2 and their sub-�arkings) further showed � that the rest of the subject articles were �anufactured fro� locally-purchased raw

DECISION - CTA CASE NO. 4449 - 15 - �aterials. A careful review of' documents indubitably . buttressed petitioner's allegation that it has actually purchased the aforesaid raw �aterials fro� local sources. <Exhs. V tQ DD- GG and their sub-�arkings>. Continuing petitioner's evidence regarding the testi�ony of' Mrs. Laurel: "Q. Now, how about those articles which you claimed were purchased by you from local textile firms. Do you have any document to show first that these materials were indeed purchased by your company from these local firms and. proofs of payment by these sources of the duties and taxes arising from the importations made by them? A. we � have a chance to secure one from one of our suppliers, from Alliance Textile Mills. They gave us proof that they paid . the duties and taxes of the products they imported and then they eventually sold locally. Q. You mentioned Alliance Textile Mills which is a firm from which you procure the textile materials which were manufactured into finished products, subject matter of this case. My question to you Madam Witness, is, do you have documents to show that such were purchased from Alliance Textile Mills? A. We . have sufficient documents. In every purchase that we made from Alliance we have been issued invoice, as to the quantity and value of the materials purchased

DECISION CTA CASE NO. 4449 - 16 - f 1�' o m t h e m� <T.S.N., No v . c~5, 1'391, pp. 13-- 1 ::'-j.) XX>< X >< >< XXX (). Now Madam Witne s s, all the s e, I am showing y ou a gain all these s a les invoices issiJed by (.HJ.iancP. Textile ttlill s , Inc. as well as ma niJf a ctiJring entries incl!Jding official re c eipts of pa y ments marked ft' om DD - GG with theit' cotTesponding _ S IJbmarkings. Will yoiJ kindly go o v e t ' the m ''" n d p 1 ease t e 1 1 '-' s ~� what rel a tion do they have with the in v oi c e s , the entries as well as o f f i c i a 1 t' e c e i p t s o f p a y men t wh i c h wet' e i s s '-' e d b y A1 1 i an c e T e x t i l e M i 1 1 s and I o t' by t h e B 1_1 t ' e a 1_1 o f Customs covet' ing the matet'ials yoiJ said which fot'med pat' t of the finished prodiJcts that constitiJte the siJ b ject matter of this case? A. The sales invoices from Alliance T e x t i 1 e Mi 1 1 s we t' e t h e o n e s i s s IJ e d to IJS upon the p'-lrchase of the local mat e t' i a 1 s � And t h en t h e o f f i c i a 1 receipts and the proof of payment p11Js the entry covering the ship me n ts wet' e the ones we sectn' ec:l f 1�' o m t h e m� " <pp. ;::~1-2~:::, ibid.> Respondent's allegations that "there was also no concrete proof to indicate that the customs documents and official receipts for various years payments actually cot~r espond and appertain to the raw materials in question" <Annex K, p. 54, CTA rec. > and that "no clear showing was made whether the local purchases made truly

.� DECISION - CTA CASE NO. 4449 - 17 - t~efer and rorm part of the items seized. x x x the presumption therefore that these items are untaxed articles bought by herein claimant from abroad still lies and continues to attach" (ibid) are not in accot~d with the existing evidence on It is not required of the petitioner to prove beyond reasonable doubt that it truly paid the duties and taxes of the articles in question. Preponderance of evidence is enough. And the petitioner has satisfactorily shown to this Court that thet~e was no basis in law and in fact for the forfeiture of the subject articles. This Court also find the explanation of petitionet~ that the reason why i t cannot produce the supporting documents of some materials bought from local manu fact ut~ers is that they have "misplaced the documents and some have closed down their operation like Peggy Mills." <T. S. N. , Hearing: November 26, 1993, P� 23.) This is indeed understandable considering the time that has elapsed <which is more than five years> ft~om the date of th e tran sa ction up to the ti~e the

DECISION CTA CASE NO. 4449 - 18 - p e t i t i o n e t~ was r e q u i r ed to p r oduce s u c h document s. Suffi c e it to s ay th a t petitioner has generally shown through document ar y and testimonial evidence that there was no illegal withdrawal of imported raw materi a l s , much l~ss any violation of customs laws to legally j us tify forfeiture of ~.t !.. the articles in dispute. In fact, no less th a n Mt~ . Hernani I. Saturnino, the -� ,, ), ~ � assigned Customs Bonded Warehouseman, a f f i t~ med, both in his written report <Exh. CC> and in open hearing on January 6, 1992 that: 11 0 � I a 1 s o c a 1 1 y o u t' at t e n t i o n t o tJa t'ag l�"'ap t1 3 , sec~oncj se n tence o f YO'Jt" letter report whi c h reads and I q IJ o t e 11 R e cot' d s wi 1 1 s h ow t h at n o mat e t' i a l s h a s b e P. n t' e 1 e a s e d wi t h o u t the d!Jly processed withdrawal permit o t' a u t h o t' i t y f t' o m t h e Co 1 1 e c t at' o f Customs Port of Ma nila since the u n d e t ' s i g n e d a 5 s IJ me d o f f i c e , Ap t ' i l l , 1 ~~ 85 11 � Wi 1 1 you ~<in d 1 y go o vet' a g a i n y o tw 1 e t t e t' t' e pot' t and p 1 e a s e tell us if you co n fir m the t t' IJ t h f u l n e s 5 o f t h e a f o t' e - men t i on e d part of your report ? Surpri s ingly, howev e r, in spite of the evidence s pre s ented, both document a ry a nd te s t i moni a l, cou pl e d w i th t h e a cc om pany i ng u0

DECISION CTA CASE NO. 4449 - 19 - recommendations from the Appellate and Legal Service Divisions as well as the endorsements from the District Collector and the Assistant Commissioner of Customs for the qualified release of the articles in question, herein respondent rejected all of these and instead, arbitrari~V ordered Di stt�~ ict Collector Titus Villanueva to fot~fe i t the articles in question. Sad 1 y 7 the District Co 11 ector in reversing his order, blind 1 y obeyed and copied almost verbatim the 3rd Endorsement of the _. respondent dated July 257 1989 <Annex K>. It is not too much to point out that it is an elementary rule in procedure that a decision of the Co 11 ector of Customs just like that of a judge (or a person or a body lawfully authorized to issue decisions) mu st be in writing <Sec . 1 7 Rule 367 Revised Rules of Court>. For the Commissioner to summarily dismiss or overturn whatever recommendations and dictate the Collector of Customs to decide whatever is in conformity to his whims and capt~ ices is a blatant usurpation of the

DECISION CTA CASE NO. 4449 - 20 - lattet'' s powers under Sect ion 2312 of the Revised Tat'iff and Customs Code. The Commissioner cannot hide under the cloak of exercising the power of supervision and control over his subordinates for it will rendet' the doctrine of exhaustion of administrative remedies and due process for naught. The palpably flagrant anomaly of the Commissioner of Customs reviewing the decision of the Collector of Customs, <which ~�J;_~-~-LLY- was t h a t of the for111er> i s a mockery of administrative justice. In order that the review of the decision of a subot'dinate officer might not turn out to be farce, must perforce not dictate his own view on the officer whose decision is under his review; otherwise, there could be no real review of the case. The decision of the reviewing officer would be a biased view (see related case of Zambales Ch t' om it e Min in g Co. , e t � a l � v s Go z on, G. R. No. L-49711, November 7, 1979). In such case , needless to say, the appeal becomes a useless formality. It is reduced to an idle ceremony. There would thus be a denial of procedural due process <New

�� DECISION CTA CASE NO. 4449 - 21 - Filipino Maritime Agencies, Inc. vs. Rivet~a, L-45359-60, June 15, 1978). Hence, in the interest of justice and '"' fair play, this practice of the Commissioner dictating his Collector what to decide must be stopped. Anyway, he can affirm or deny the decision of his subordinate Collector when the proper time comes as provided under Section 2313 of the Revised Tariff and Customs Code. We find therefore the order of forfeiture of all articles in question by the respondent Commissioner done in an at~bitrat~y manner and without basis in fact and in law. The recommendation of Deputy Commissioner I sauro C. Garcia was however, found to be in ordet~ with a slight modification. It was a product of a thoro�..tgh study by the legal arm of the Bureau of Customs, i.e., the Appellate and the Legal Services Divisions. Moreover, not only did the Petitioner satisfactorily prove his case but that the Respondent has failed to present even an iota of evidence to overturn the case in his favor. -�

DECISION CTA CASE NO. 4449 - 22 - WHEREFORE, in all the foregoing, we hereby ORDER the RELEASE of the following finished products considered as export overruns I Childt'en' s sweatshh'ts �� 3, 163 pes. Men's sweatshirts ���� 703 pes. Children's Jogging Pants .4,824 pes. Men's Jogging Pants ���� 613 pes. Childr'en' s Jogging Pants � � 6�a�4 pes. L adies' Jogging Set ���� 4,046 pes. Men's Jogging Set 40 pes. . . . . One Sided Rib Assorted 208.80 kgs. Co 1or's . . . . . . 2 )( 2 Rib Assor' t ed Co 1 or's 512.90 kgs. eve Un bt'l\ shed Assor't ed Co 1 or's 195.00 kgs. as well as the articles locally purchased by the petitioner fro� Alliance Textile Mi 11 s the duties and taxes of which have been found to be duly paid. The articles purchased fro� the four other local suppliers namely: Pioneer Texturizing Corporation, Non-woven Fabric Philippines, Robitex and Peggy Mills, consisting of textile �aterials of various yardage shall likewise be RELEASED upon pay11ent of the duties and taxes and other charges due thereon.

DECISION CTA CASE NO. 4449 - 23 - The articles in qul!st ion, namely: 1. eve brushed fabric o:f assorted colors weighing 1,920 kgs.; 2. 556 sets of jogging suits placed in 30 cartons marked C & A France Order No . 549/71/125; 3. 1, 295 yards o:f assorted colors o:f woven crinkle; shall likewise be RELEASED upon pay11ent of' th� taKes and duties due thereon. SO ORDERED. Quezon City, Metro Manila, May , 1993. ~~ P_, J.~ r / RAnON 0. DE VE~~ Associate Judge WE CONCUR: ~Q.~ ERNESTO D. ACOSTA Presiding Judge / ~LK.

DECISION CTA CASE NO. 4449 - 24 - CE RT I F I CAT I 0 N I hereby certify that this decision was reached after due consultation among the members of the Court of Tax Appeals in accordance with Section 13, Article VIII of the Constitution. ~Q,~ ERNESTO D. ACOSTA Pt~esiding Jlldge Collrt of Tax Appeals 5i ~