CTA Case No. 3345 (Resolution)

KKPUBLIC OF "lli ~ PHILIPPINU COURT OF TAX APPEALS OI:U.ON CITY J . M. RUBIN (PHI~ ) MFG . , I NC., Petj_tioner , - versus - C. T. A. CASE NO. 3345 THE ACT ING COHMISSIONER OF CUSTOMS , Respondent . X- - ~ - ~ ~ - - - ~ ~ ~ - X RE S 0 LUT I 0 N After careful consideration of respondent ' s motion filed on September 3, 1981, seeking the dismissal of petitioner ' s appeal for lack of cause of action and lack of jurisdiction, and which alleged, in support thereof , the fo1lowing: 11While the petition for review alleges a cause of action against respondent regarding a decision allegedly rendered by the respondent on petitioner ' s claim for abatement or exemption from the payment of taxes and customs duties , actually, no such clalin exists in the Records of the Bureau of Customs . Evidently , no questioned decision or r uling of res- pondent is attached or annexed as a basis for the Petiti on f'or Revie-1t1 because there is nothing to be attached. Indeed , respondent is without knowledge that there was such a claim having been filed with the Bureau of Customs . Res- pondent could not think of any reason hovr petitioner could bring before the Honorable Court an action or appeal which is baseless and unfounded. ".And , even assuming arguendo , that such a decision of respondent exists , the sarne was filed vmy out of time . The petition states among others , that q copy of the alleged decision allegedly

RESOLUT I ON - CTA CASE NO . 3345 - 2- dated February 25, 1981 was received by Petitioner on ~ay 9, 198lv (Pet . for Review, p. 1) . It appearing that the stamp mark on the petition for review the same was filed and received by this Honorable Co ur t on .Tune 9t7h1ir9t8y1 , onl y reveals that a period of one (3 1) days \vas consumed in the f i ling of the same or one (1) day beyond the 30- day reglamentary period for perfecting an appeal vlith this Honorable Court . (R. A. 1125) . Hence this Court is wi thout jurisdiction to entertain petiti oner ' s appeal. " and f indi ng t he same meritorious , the Court , resolves , as it hereby resolves , to GRANT the said motion . WHEREFORE , petitioner ' s petition for review is hereby dismis sed for lack of jurisdiction and lack of cause of action. SO ORDERED . Quezon City , April 15 , 1982 . ~~ Presiding .Tudge ROAQUIN .Tudge