CTA Case No. 4497 (Resolution)

l EPUBLJC OF THE PHILIPPINES COURT OF TAX APPEALS QU ZON CITY CESAR S. URBIND, SR., doing business under the name and style DURAPROOF SERVICES, Petit ior.er, - versus - C.T.A. CASE NO. 4497 HON. SALVADOR M. MISON, in his capacity as Commissioner of Customs, District Collector of Customs Job P. Guinto and Acting District Collector of s/cf Customs John S. Sy, both of San Fernando, La Union, Respor�der.t s. --------x X- BANCO DO BRASIL, S.A., I rrt et"ver.c�t". X- - - - - - - - - - - - - - X RE S 0 L UT I 0 N Presented before us for resc�l uti or. is respor.dents' "Mc�t ic�r� Tc� Dismiss" filed c�r� N�::.vember 23, 1990 questioning the right of Mr. Cesar Urbino, Sr., herein petitioner, to institute the present petition for review. On September 27, 1990, petitioner filed a petition praying to set aside the decision of respondent Commissioner of Customs in Customs Case No. 90-22 <SFLU S. I. No. 2-8t:3) ar�d SFLU S. I. 179

RESOLUTION CTA CASE NO. 4497 2 No. 3-89 ordering the forfeiture in favor of the go:�verr.rtler,t t t1e vessel M/V "Star~ Ace" and her~ cargoes, respectively. Instead of filing an answer, respondents moved for the dismissal of the petition. petitioner has no legal capacity to sue since he was never a party in the seizure and forfeiture proceedings in Customs Case No. 90-22 <SFLU S. I. 2-89) ar1d SFLU S. I. 3-�8'3. Neither is he a real party in interest because he does not stand to lose from the decision of If at all his cause of action should be against the owner who benefitted from his sal vi r1g act. Moreover, petitioner's failure to present his license as salvor negates any right or authority on his part to claim any interest or lien as salvot~. Finally, petitioner before filing the instant petition has already instituted a separate civil action involving the same parties and subject purpose of which is to stop the dispositio:�r' o:�f the vessel M/V "Sta-r~ Ace" and her~ Petitioner filed his opposition and/or comment motion to dismiss. He i�nsisted that he was a party in the f orfeiture and seizure 180

RESOLUTION CTA CASE NO . 4497 - 3- proceedings in SFLU Identification Case No. 2-89. As proof thereof, he � pointed at the comment he filed on the formal offer of evidence of intervenor Phils., <Annex P of Petition, pp. 75-A to 75-D, during the hearing conducted in the customs level. In another related case, Med Line Phils., I r.c. i r� its pet it i or� f i 1 ed i r1 CTA Case No:�. 4494 states that the "pat~ties, i.e., the government, Sing Kong Trading Co., and herein petitioners, presented their respective evidences with the exception of intervenor Cesar Oppositior, to Dismiss, pp. 246-247, CTA rec. ). This was admitted to by respondent Commissioner in his answer to Med Line's petition in CTA Case No. 4494. Rejoinder to Reply, pp. 313-314, CTA rec. ). / Without objection and as a comment petitioner admits that as salvot~ o:�f M/V "Stat~ Ace" ar.d het~ cargoes he has a cause of action against the owner of the vessel. In order to proctect his lien, petitioner filed a civil action with the Regional Trial Court of Manila (Civil Case No. 51451) agair.st the ownet~ o:�f the vessel M/V "Stal".. Ace" ar1d On the other hand, the present case, according to petitioner, involves a question of 181

RESOLUT ION CTA CASE NO. 4497 -- 4 - whethet~ respeonderrt s' decisir:trr c:q���det~ i rrg the cargoes in fav.:.r .:.f the g.:.vernment was valid or He maintains that these tw.:. cases are different from each .:.ther. In fact, respondents have been excluded in Civil Case N.:.. 51451. A dismissal in their fav.:.r have been approved by the Regi.:.nal Trial Court of Manila. Likewise, as proof of his auth.:.rity t.:. act as salvor and as such a real party in interest, petitioner presented a copy of his "Salvot~'s issued by the Philippine Coast Guard <see Annex 4-Z of Opposition t CJ Respcq��rderrt s' Motion to Dismiss, P� 244, CTA rec. ) � In reply to petit i orret"'' s opposi t i c:�n, resp.:.ndents maintain that petitioner failed to present any evidence to indubitably prove his pat~t i c i pat i eorr irr the custc�rrls pt��c�ceed i rrgs. Neither did he support the grounds relied upon that he is a real party-in-interest. as a last ditch of proving this case should not be dis missed, petitioner filed a supplemental pleading submitting to the court additional annexes as a ~ejeoinder to respondents' t~eply. Stenographic neotes of 182

RESOLUTION CTA CASE NO. 4497 - 5- hearings held on August 10, 1989 and September 5, 1989 were presented to show petitio~er's participation in the customs hearings relative to this case. After careful deliberation and scrutiny of the records of this case, this Court finds for respondents. It appears that petitioner's counsel, Atty. Santos Abenir, entered his appearance only in the customs seizure proceedings upon filing of a motion for reconsideration on August 5, 1989. In the hearing of August 10, 1989, counsel for the government, Atty. Remiglo Ramirez, objected to the motion on the basis that as the alleged salvor he has no personality. In fact, it was stressed by the hearing officer that his motion was filed out of time since the case has already been terminated and the same submitted for decision by the responden\ w He was never a party in the first place so to speak. Thus, in the decision of responden . no mention of petitioner was made in the title nor in the body thereof. Therefore, not being the proper party, petitioner cannot now institute the present petition for review with this Court. 183

RESOLUTION CTA CASE NO. 4497 - 6- However, petitior,er' s t�ight as alleged salvor crf M/V "Star Ace" ar,d her ca"r~gcres may vet y -well still be protected. For whatever legal rights or 1nterests he may have as salvor petitioner's remedy Indeed as a a proper recourse, petitioner filed a motion for leave to intervene in CTA Case No. 4500 Omega Sea Transport Company v. Hon. Sc:\1 vadcrt~ M. Mi sor�, et � a 1 � " > � Aside from the motion to intervene filed by petitioner in CTA Case No. 4500, pet it i r:rr1et~ a 1 SC� admits that he had already filed a c1vil suit in the Regional Trial Court of Manila <Civil Case No. 51451> in order to protect his lien as salvor. Clearly, his only interest is t.:� "be paid crt.tt of the services legitimately done for the benefits of the subject vessel and its cargoes and/or its owr,et~s, i r, accc�t~dance with the Salvage Law. " <see Ar!Y'tex A, p. 305, CT(-) r�ec. >. All the available r medies he can think of he has done. Thus, i r' order to avoid multiplicity of suits, this Court, best to the interest of all parties concerned, deems it fit to dismiss the petition. WHEREFORE, respc�r,der.t s' motion to dismiss filed on November 23, 1990 is hereby GRANTED pursuant to Section 1(d) of Rule 16 of the Revised 184

... . � RESOLUTION CTA CASE NO. 4497 - 7- Rules Ceourt. Case dismissed preoneouncement as to ceost. SO ORDERED. Quezeon City, Metro Manila, May 4, 1992. C. .�J'EQ. Q~ l: RNESTO D. ACOSTA Associate Judge 11.(/'--......._ CONST TE � ROAGuiN Assr.:�ciat Judge 185