CTA Case No. 1880 (Resolution)

EPRLICOT THE PHILIPPINE COURT OF TAX APPEALS qUWOON CITY

PRANCIDY COMMERCIAL Petitioner,

Varsus CTA CASE M0. 1880

COMMISSIONER OF CUSTOMS or anybody aeting in POR NORTH HARBOR & COLLECTOR OP CUSTOMS their behalf, Respondents. (. vL +

RKSOLUTION

This ia in conneetion vith respondents

motion to dismiss the herein appeal, on th

ground of lack of Jurisdietiom It in contonded

by respondents that the petition for reviev is

prerature as the seiaure or forfeiture proceed-

inga (Seizure Identification Case No. B+22) i

still pending hearing bafore the Colieetor of

Customs, and thnt petitiooer has not as yet ox-

hnusted the administrative renedios required by

the Terirf and Customs Code.

The only isaue to be resolved is whether

or not this Court has Jurisaietion.

We find respondents' contontioa vell grounded.

The petition fer reviev ohovs that there in as

yet no decision of the Commissioner of Customs

from which an appeal may be filed with this Court.

Section 7(2) of Republic Act No, 11a5 provides:

1 8 5

RESOLUTION - CTA Cane Ho. 1800

*

wEC.70 Jurindiction. - The Court of Tax Appenls ahail cxeroiae axclusive appeliate jurisdiction to reviev by appeal, as herein provided -

aatters ariaing under the Custous of Customs in cases involving lin- bility for custons dutias, feem or fines, forfeitures or other penaitiei imposed in relation thereto; or other ministered by the Dureau of Cuatomsi* other money charses, aeianra, deten- tion or release of property arfactedy Law or other law or part of iay al- See also 8eo.2+02,Repuhl1cAct U9.1937.) -(a) Deeisions of the Comssioner

Only ofter a deciaion has boen rendored by tho Commisaioner of Cuatoms in a seixure case orising

under Customs Law oan an appeal be taken to tai

Court vithia the statutory poriod preseribed in

Section 11 of Rapublic Aet 1125.)Sampaguita

Shoe & Slipper Paotory v. Comm. ot Customs, G.R. o.L0285,Jan.141958Rufino Lopez Son

Inc..CTAG.R.NG.L-9274,Fehruary 1957.

I VIgN or TIE YOREGOING, the herein appeal

is hereby aisainsed.

SO ORDERED.

Queaon C1ty, October 2, 1967.

WE CONNR Presiaing ROMAN M. Jone UMALI Jua ge

PAuu Las UTARISLAO R.ALVAR Aneooiate Judge/ AC as

RANON L AVANCENA Associate Judge

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