cta_decision CTA Case No. 21472147 1973-12-27

CTA Case No. 2147 (Decision)

� Rl t' H IC OF TC . PHIUPPUiWS <_,(IL 1T OF TA. APPEA LS QUEZO. r ClTY � D l 1 0 1 n .. �V I' I ,:. c l ~ � c t vi~,; C l 1' ' tit � .; � "r 0� n o. , i y

u. 2 4'7 W� e e � into ~rt r lnvi t tion to Pld s s .. ue y e por aent Co r� is ... ioner of Cust ms at the .�ort o1 Dra ao . n ' Instruc-'-ion to Di er ~~ �as al- ' 0 issue \ b ro ... onc.ent to ail )1 U(: !' �, 9� in the ret f arr�str <! ar es on i r~orts well e por were e b died in s i a instruct! n to biua.ers at tl .1.-'ort f lJ vao , in accordance tith he instruc- tion o th 6ecreta1 of ~'inane � 1 f t e r the a e- n .n~..i bi u1n , tne r1 stre 'an e 1t Contr ct a fin lly aw rded to �ne herein private respo a nt on � pril 22 , 19 , the ate the sr 1 contrac laS ;c;;tp l'uVed by . the Secret~ ry t' ""ir-a c � or 11 a r stre r lc s re 1d re , resp lden ustavo � S a!'e2i .a bee1 coll cting the rate proviued d.n �t.he .n. ement c ntr�ct . Howev r, on r 2 , 19 5, an .i~dminibtl�ative Oru.er ~ � 1- �6 �w...,w 1;;, u.eti !sin he r;., tes of ar a tre ch rges ti an i''ern na ... Union , Cebu, Da ' o, Il .11 ~J o(i4n (6.2 . &. 17~9) . I er i::l , 19oo, petitioner eApor 2 50 t.ons T'"' a road an paiu the COl respondin..~ ar- r- ~..r in ~:;he sum. of i ~ 8 � . 0 the c .let r f the 'o t f 'a ao un Cl' � � o. H- 36 on ece ,r 6, 19 d, it exporte:d 1, 01 tons 0 copr!. n. lso aid he cor r spending arrastr charg~s !n t~ ~mount of 2 , 032cOO to re~pondent i.' 28 5

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