REPUBLIC OF THE PHILIPPINES v. MASTER COLOUR SYSTEM INC. FAUSTINO T. CHINGKOE, RENATO L. ALINDAYU, GRACE T. CHINGKOE, LINDA B. HAPATINGA & MARGARET A. DE LUNA

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION REPUBLIC OF THE PHILIPPINES, C.T.A. OC No. 010 Represented by the BUREAU OF CUSTOMS, Members: ACOSTA, Chairperson Plaintiff, BAUTISTA, and, CASANOVA, JJ. "' versus "' Promulgated: MASTER COLOUR SYSTEM, INC., FAUSTINO T. CHINGKOE, RENATO L. ALINDAYU, GRACE T. CHINGKOE, LINDA B. HAPATINGA and MARGARET A. DE LUNA, Defendants. X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - -- x RESOLUTION On August 12, 2009, this Court issued a resolution ordering plaintiff Bureau of Customs , headed by its Commissioner of Customs, to show cause within fifteen (15) days from receipt thereof why the case against defendants namely, Master Colour System, Inc., Faustino T. Chingkoe, Renato L. Alindayu and Linda B. Hapatinga should not be dismissed for its continuous failure to comply with the Court's Order dated November 14, 2006 with regard to the publication of the Complaint with Prayer of a Writ of Preliminary Attachment. Notably, as of this date, petitioner continuously fails to submit such proofs of publication without any rationalization for its failure to do so. Thus, the Court has no option but to dismiss the case against defendants Master Colour System, Inc., Faustino T. Chingkoe, Renato L. Alindayu and Linda B. Hapatinga, pursuant to Section 3, Rule 17 of the Revised Rules of Court, as

RESOLUTION C.T.A. OC No. 10 amended; which allows courts to dismiss a complaint motu proprio if a plaintiff failed to comply with the court's order for no justifiable reason. WHEREFORE, the case against defendants Master Colour System, Inc., Faustino T. Chingkoe, Renata L. Alindayu and Linda B. Hapatinga is hereby DISMISSED pursuant to Section 3, Rule 17 of the Revised Rules of Court. SO ORDERED. t-..-:t.J=. 8.-....;L_ ERNESTO D. ACOSTA Presiding Justice CAES~OVA Associate Justice