SUB-SEE PHILIPPINES INC., and NORTHERN ORIENTAL SHIPPING, LTD. v. ATTY. ELVIRA CRUZ, in her capacity as DISTRICT COLLECTOR OF CUSTOMS, PORT OF CEBU

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION SUB-SEE PHILIPPINES, INC. , CTA Case No. 10013 and NORTHERN ORIENTAL SHIPPING LTD., Members: Petitione rs, DEL ROSARIO , P.J., Chairperson, -versus- FABON-VICTORINO, and MANAHAN, JJ. ATTY. ELVIRA CRUZ in her capacity as DISTRICT COLLECTOR OF CUSTOMS, Promulgated: PORT OF CEBU, Respondent. J)CT ,0 8 2019 : \:1tq�fl"� --~ - X - - - - - - - - - - - - - - - - - - - - - - - - - - - _f - - - - - - - - X RESOLUTION On January 21, 2019, petitioners filed a Petition, docketed as CTA Case No. 10013, with a prayer for the issuance of a Temporary . Restraining Order (TRO) against respondent Collector of Customs, restraining her from proceeding with any auction sale involving the vessel MV Northern Queen (the Vessel) . On AprilS , 2019, respondent posted her Motion to Dismiss with Opposition to the Application for TRO and Motion for Resetting, which was received by the Court on April 15, 2019. Respondent states that petitioners failed to comply with the doctrine of exhaustion of administrative remedies and that there is no basis to issue a Temporary Restraining Order/Writ of Preliminary Injunction. On May 6, 2019 , petitioners filed their Comment to Respondent's Motion to Dismiss/ Opposition, stating that they exhausted all available remedies before resorting to the Court. On June 27 , 20 19, the Court received petitioner's Urgent Motion to Dismiss on the Ground of Mootness, stating that on May 28, 2019, the Hon. Rey Leonardo Guerrero, the Commissioner of the Bureau of Customs, rendered a Decision on the main case subject of the instant certiorari. Petitioner states that the Commissioner of Customs' Decision is a

RESOLUTION CTA CASE No. 10013 supervening event which renders any resolution to be made by this Court moot and academic. On August 20, 20 19, respondent posted her Comment (Re: Urgent Motion to Dismiss on the Ground ofMootness dated June 2 7, 2019), which was received by the Court on August 29 , 2019. Respondent re-pleads her arguments in her Motion to Dismiss and prays for the dismissal of the instant Petition. For the reasons stated in petitioner's Urgent Motion to Dismiss on the Ground of Mootness, and mirrored in r e spondent's Motion to Dismiss with Opposition to the Application for TRO and Motion for Resetting, the instant Petition should be dismissed. As stated by the petitioner, one of the reliefs sought in the instant Petition- that its Notice of Appeal be given due course by the respondent Collector of Customs - has been addressed by the Decision issued by the Commissioner of Customs. WHEREFORE, respondent's Motion to Dismiss with Opposition to the Application for TRO and Motion for Resetting and petitioner's Urgent Motion to Dismiss on the Ground of Mootness are both GRANTED. Accordingly, the instant Petition is DISMISSED for being moot. Petitioner's Motion for Issuance of a Writ of Preliminary Injunction and/ or Temporary Restraining Order, included in the subject Petition is likewise MOOT. SO ORDERED. Presiding Justice ... ~ /. ~ ESPE CATHERINE T. MANAHAN Associate Justice