LARRY B. ONGDANGAN v. BUREAU OF CUSTOMS Represented by Commissioner Antinio M. Bernardo

Republic ol the PhiliPPines COURT IF TAX APPEALS Quezon Citv SECOND DIVISION LARRY B. ONGDANGAN, C.T.A. CASE NO. 6883 Petitioner, -versus- Members: CASTANEDA, JR., Chairman UY,and PALANCA-ENRIQUEZ, JJ BUREAU OF CUSTOMS Promulgated: Represented by Commissioner Antonio M. Bernardo, JU N 2 7 2005 t(1~~t-?t~ Respondent. x--- - --- -- ---------------- -------------------------x RESILITIIN The Office of the Executive Clerk of Court III reports that despite the 30-days extension granted to petitioner within which to complete the prescribed docketing fees of P96,113.00, to date, despite notice, petitioner has failed to pay the said lacking amount ofP96,113 .00. This is fatal. Axiomatic is that payment in full of the docket fee is an indispensable step for the perfection of an appeal. In both original and appellate cases, the

RESOLUTION - CTA CASE NO. 6883 PAGE2 Court acquires jurisdiction over the case only upon the payment of the prescribed docket fees (Gregare vs. Court ofAppeals, 297 SCRA 587). Appeal is only a statutory privilege and must be exercised strictly in the manner provided by law (Lamzan vs. NLRC, 307 SCRA 665); such that failure of compliance renders the appealed judgment final and executory. Pursuant to Section 3, Rule 42 of the 1997 Rules of Civil Procedure, as amended, the failure of the petitioner to comply with any of the foregoing requirements regarding the payment of the docket and other lawful fees, shall be sufficient ground for the dismissal of the petition. WHEREFORE, for failure to pay the prescribed docket and other lawful fees, the present Petition for Review is hereby DISMISSED. SO ORDERED. ~~-~/~ ' fuANITO C. CASTANEDA, JR. Associate Justice EAs~�~.~tUicYe O'LG-A P,ALA_NC~ A-~~RI~ QUEZ Associate Justice