BYD PHILIPPINES CORP. v. COMMISSIONER OF CUSTOMS

CTA Form No. 8 (For DCC) 1111111 1111111111111111111111111 111111111111111111111111111111111111111111111111 25-000853 -0019 REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE NO. 12183 BYD PHILIPPINES CORP., Petitioner, - versus- NOTICE OF RESOLUTION COMMISSIONER OF CUSTOMS, Respondent. To: SOL. GEN. DARLENE MARIE B. BERBERABE ASST. SOL. GEN. RAYMUND I. RIGODON SR. STATE SOL. IVAN MARKS. LADORES Office of the Solicitor General 134 Amorsolo Street, Legaspi Village Makati City COMMISSIONER OF CUSTOMS Bureau of Customs GIF OCOM Building, 16th Street South Harbor, Port Area, Manila SIGUION REYNA, MONTECILLO & ONGSIAKO 6th and 4th Floors, BDO Towers Paseo 8741 Paseo de Roxas, 1226 Makati City GREETINGS: You are hereby notified by these presents that on June 26, 2026, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, June 29, 2026.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION BYD PHILIPPINES CORP., CTA Case No. 12183 Petitioner, Members: -versus- RINGPIS-LIBAN, PJ, Chairperson, REYES-FAJARDO, and ANGELES, fl. COMMISSIONER OF Promulgated: CUSTOMS, 'JUN 262p2s ; 1roo ~lV\ Respondent. x---------------------------------------------------x RESOLUTION First. Respondent's submission of a hard copy of its Manifestation electronically mailed on April13, 2026, is NOTED, and is deemed SUFFICIENT compliance with Minute Resolution dated May 4, 2026. Second. Considering petitioner's Notice of Withdrawal of Appeal filed on March 17, 2026, respondent's non-filing of Answer to the Petition, and by authority of Section 1,1 Rule 17 of the Rules of Court, as amended, the DISMISSAL of CTA Case No. 12183 is CONFIRMED. Section 1. Dismissal upon notice by plaintiff - A complaint may be dismissed by the plaintiff by filing a notice of dismissal at any time before service of the answer or of a motion for summary judgment. Upon such notice being filed, the court shall issue an order confirming the dismissal. Unless otherwise stated in the notice, the dismissal is without prejudice, except that a notice operates as an adjudication upon the merits when filed by a plaintiff who has once dismissed in a competent court an action based on or including the same claim. (Boldfacing ours)

RESOLUTION CTA Case No. 12183 SO ORDERED. (On Leave) MA. BELEN M. RINGPIS-LIBAN Presiding Justice ~ ~t~ -'�'~M MARIAN Iv{JF. REY~S-FAJARDO Associate Justice HENRY~GELES Associate Justice