MILLIONSTAR GRAINS CORP., Represented by its President/General Manager, MS. JAENA BAUTISTA-MANUNTAG v. HON. DISTRICT COLLECTOR OF CUSTOMS and HON. REY LEONARDO B. GUERERRO, COMMISSIONER OF BUREAU OF CUSTOMS

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION MILLIONSTAR GRAINS CTA CASE NO. 10772 CORP., represented by its President/ General Manager, Members: MS. JAENA BAUTISTA- MANUNTAG, UY, Chairperson, BACORRO-VILLENA, and Petitioner, CUI-DAVID, JJ. -versus- HON. DISTRICT COLLECTOR OF CUSTOMS and HON. REY LEONARDO B. GUERRERO, Commissioner of Bureau of Promulgated: v:;.,-:-- Customs, FEB Z7 ZOZJ x- - - - - - - - - - - - ~es":'~~~~~ - - - - - - - - ~ -x RESOLUTION On 7 October 2022, petitioner filed a Manifestation. On the same date, counsel for petitioner filed a Notice of Withdrawal of Counsel. In its Manifestation, petitioner prayed that it be given ample time until the end of December 2022 to find another counsel. On 17 October 2022, respondents filed their Manifestation and Motion, seeking the dismissal of the action on account of petitioner's failure to appear at the pre-trial conference. On 6 December 2022, the Court promulgated a Resolution with the following dispositive portion: Finding merit, petitioner's prayer is GRANTED. Further, petitioner is GIVEN thirty (30) days from notice hereof to file its comment on respondent's Manifestation and Motion. Meanwhile, the pre-trial conference set for December 7, 2022. at 9:00 a.m., is CANCELLED, until further orders from this Court. SO ORDERED.

RESOLUTION CTA Case No. 10772 Millionstar Grains Corp. vs. Hon. District Collector of Customs and Hon. Rey Leonardo B. Guerrero Page 2 of2 x------------------------------------------------------------------------------------------x First, petitioner's failure to appear at the pre-trial conference is a ground for the dismissal of the present action. Section 5, Rule 18 of the Rules of Court, as amended, provides: SECTION 5. Effect of Failure to Appear. - When duly notified, the failure of the plaintiff and counsel to appear without valid cause when so required, pursuant to the next preceding Section, shall cause the dismissal of the action. The dismissal shall be with prejudice, unless otherwise ordered by the court. A similar failure on the part of the defendant and counsel shall be cause to allow the plaintiff to present his or her evidence ex parte within ten (10) calendar days from termination of the pre-trial, and the court to render judgment on the basis of the evidence offered. [Emphasis and underscoring supplied.] Second, We note that the time requested by petitioner in its Manifestation filed on 7 October 2022 to find another counsel has already lapsed. Third, despite being given ample time to comment on respondent's Manifestation and Motion seeking the dismissal of the instant case, petitioner failed to do so. Considering all these, the dismissal of the instant case is in order. WHEREFORE, premises considered, respondent's Manifestation and Motion is GRANTED. Accordingly, the instant Petition for Review of Protest and Appeal for Duty and Tax Refund is DISMISSED for petitioner's failure to appear at the pre-trial conference. SO ORDERED. (On Leave! ERLINDA P. UY Associate Justice -