CTA Case No. 4977 (Resolution)

� � or HNPUBL~C THN ~H~L~P�~~N~ COUHT or TAX A~~~AL~ QU~iO.N Cl. 'l'Y HANNA H CO~ PO ~AllON, Pe t.1. t.1.one t", -versus- C. l. A. CASE NO . 4 977 CUMMISSI ONEH Of CUS J OMS , f~espondent. x- - - - - - ---- x R E:S OLUI I. ON Pettdltl(j bet�or�e us lot t"e�,~oJutJ.on 15 a "MOl LON 10 July 1993 by the respondent and a "f'loC.lon" ddted July JO, 19':.13 t.1..led by the puLLL.lotlet� pt�ayury that the r�e~:>pondent be deC.ldt"ed ltl delault t�or ltS ta.11Ut"e LO l .1.le his ans""Jet� Wl th.Jn the r�eglelllentat�y period. rhe present case ar�ose t r� olll an or� de r o t the Col.lector oi customs dated IVIay 30, 1991 deny1.ng the p e t j t 1 o n e r� ' s m o t i o n t o i n t e r� v e n El 1 n a lorteitur�e cctse (:::>.I. lb/-�89) 1nvolvin(J lbO pc�:;. ol impor�t:ed U L 1 s u b flt a ctu t1 e g u n s � lhe cons1.gnees, the flhil1ppln8 cons ca [) u 1 a r�y and the lncegt atEJd Ndtional ~ oLtce, we t" e d e c l a r� e d 1. r1 d e t� a u 1 L I o r L f 1e 1. t I a ..L 1 u t e c o a p p e a r� aL Lhe pr�e-tt'.LdJ. desptLC' due not.1ce. I he den La 1 i.,Jas b a s e d o n t h e g t" o LHHJ 1: h a t t h e 1110 t 1. o n l o r� J n t e r� v e n t 1 o n

� t<E:::iULUrJUN - C.I.A. Cdse No. 497/ - 2- \�Jc�S ltled OIJI o1 1 111 e ., n d Lh a t. t h P p e r: 1 r- 1 o n e r h a d f �::t t l E' d t r> e ~.> r c1 b 1 1 '> h 1 t. , t 1 q h t o t o w n e r� s h 1 p o v e r t h e b u b .J (' c 1~ ' 11 1 r~ il1e n t . Jfter�edl tel, 1.t l1Jed d motton lor r�ecotlstdf!l"dt.Ion w11.h th (> rebpondent, wfto, 1. I I an 0 1� d (.I' uatPd l'ld t ch lo, 'l ~~3. den1.ed w l th I 1 n,� L .1. ty the pec.l.tJ.Oner'' dppeal, th l. c tu11e on r.. tl e gr�ourtd t.h at the d () (; 1 �; J 0 rl lbG HY tHn:; d] t eady become 1inal . 'n s . I and PX�:�(;Utol�y. ihus, Lhe lflSLiJIIt pet.LtiOtl. I he I e 5 p 0 fl de II t 11 0 \,J r;, e I' k '-' I o t a d 1. GIll L ', 5 d .L 0 t C h t:' pet1t1on tJIL�q.~ng that th I"�, lour!. tiO .] U 1� l '� cJ J c I 0 II lO ad.Jildlc.,te Oil tnq pI dYe c1 I o I � t.J e '"' u ~� t.. d L n the .::orr L (' n ' 1 o 11 o I Ur t' r e p on <i en t . 1 he p 1 u y e 1 o 1 t h e trh t. a 11 t. !-H3 !. .1 t l o n , a � d me n de d , "XXX XXX XXX 1) co r� e v r e ~ n d ~:; f t u s J. <I ti ' h e U1de1� ol fo f'ITie r IJU':. cotll' Got Hrl; �>'::. 1 orr r ~'a Lvad() r f'i i s o n cl a t e d ,J u 1 y ll;{ , 1~~1 � cieny1ng the Jnter�vt>nt.<J.on of Pet.Jr.toner o HI~ NN1\ H l tn2 o fUI 1 l oN .1 n thE' s ' 1 7.. u t� e case ( ,, � J � No. 1 b l. - ~~ 9 , N II J I�\ ) , I d r e r� f !: 1 t P r� d t e d l) y u t: p u t y L o mn11. ,.; s ion e 1 t van q <'J I 1 "' t a 11 h l ''> Urd>r� dc.d.eu Fic~rch J!�, 149~, ,J) Lo dutct lite tl'')f.JOrtd nL t otlln ~�"'-tOilet 01 l.ust.u111s ,Jiot,J IHHlNI-\H to 111 L t 1 v e r1e: Ltl t h t-1 e Lzu1 l v e; c.J ,, .1 rt o t d e t t.. o ds�..,et"l dlid subs;;tanLJioJlE:J 1L".:i r1gttts ovt>l" Lite 1rnpurt '�ftlpntenl ol l~)o ULI. I'>Ub!ltd(.hJttf'> 9 U II '�� 1 n V 0 J V e d � tl t t'l'� C d ., e cHI d t 0 C' Q t'l C e ', t

�� Rt:.SOLUT ! UN- C.l .A. Cdse No. 4977 - 3- t. h e s e 1 z u t P 11 n J 1 o r� 1 e 1 t u t e I h c� r� e o 1 by t h E::" H u r e au o I t~ us to 111 b ; ,q t u lit tnt e J 1 a t e I y i s s u e a n o r� d e r t e "' t t a .1 r1 1 n ~J t r1e l::l u r� e a u o i C u !::> toms an d 1 o r dtty petbott, otl.tce or� ayertcy actJ.ng by Vltl.ue theteot, tro111 enlnt"Ctng, ltllplemerttutq of glVHtg et t�ect to the lh:?ClSlOtt o1 Nf\1" U1',tt1ct CoJlect.or f1nton1o \/. IYidrquez dated Uctober 1, 1~~2 u n t i I HANNAH ' s r t g h t t o 1 n t e r� v e n e i s I 1 n a .1 l y r� e s o i v e d a n d t h e q u e s t 1 o n o t torlell.dblltty o1 the ".tlb.Ject brl\fllltflttt JS r y l rI d I I d e c ) d H d a t I d utI L l I u r� t rI e r� 0 r� de r s 1 I 0111 tf11 S 1101101 ai.:JJ.e LOU I l "xxx XXX XXX LL l.G cledt Lhac the pcLl.Llortet bat:.1.cally seeks I or� Ute revt�r-sdi ot the or�der o I the r� e s p o n d e n t lteteln dertytrtq 1t.~ tttolJott to tniPtvene 1n :5.1. 1b2- tl':i wh1ch ttas a .It eady becotne LnaJ lot" ld.t.lure ol the tE'spondent;; there.Lrl co appeal WlLh.ut Utl' reqlemtar�y penod. 0 r� d ' n i:l t" 1 J. y � 1 r1L to I" v e n t 1 o r1 1. i sut or aGLton by whtclt d th1td petoon 1t> pertnttted d pdt"ty, e1.Uter� J01.111.119 platrtl.lll ot pet.tLl.onet lll clalllt.tng wrtat lo sought 1. r1 L t 1e a c t 1 o n l.tled, or� uttLt.Lrtq WJ.th delertddnL 1n r e ~ .1 f", L 1 r1 ~J t he c La .1. 111 s o l t h ~ p .La 1 n t 1 1 I , o 1 de 111 and 1 n g ':> 0 Ill 8 t rI !. I I q r l d V P t '> e J y Lo bo Cit () t h 8111; the c1c.t or p r� o c c e d 1 n g by wtt .1 c tt a L h ~ r d p e r� son be co 111 e b d p a t t y co a bUJ c pend1ng becween other,,; t�he adtrt.L'':>'� on, by lenve ol c; o IJ I' 1. � 01 .:1 p 'J '0 rl riOt i"rt ())'lCjlrtdl p a r�t.y to 19

HESOLUIIUN- C.I.A. Case No. 4917 - 4- pent.itng legal pr�oceet.ilngs, by such person b e c o 1ne '�:- a p a r� t y t h e r e t o I o r� t h e p r o t E.' c t 1. o n o r s o n1e t 1 g h c or� L n Le 1 t> ~; t a l J e g e d by hi 111 to be at� f' e c ted by s u c h p r� o c e e d j. n g ~; (tul.alio Garcia vs. Sintorosa C. David, e t. a .l � ' 6/ Ph 1 I � 2./9). rund<:JilHJntally the1etor, an i1�1ter�vent1on IS nter�ely colla1.8r�c:d or accesbory or <JtiCllJ.ai'Y to the pr�.tnclpal nt.:LJ.Otl and no c 1ndepentJenL pt oceedlnlJ be1.nq a 111e 1� e .1. n t e r 1 o c u L o 1 y p r o c 1,J P d 1 n ~J d e p e 11 d e n t o n o r s u b 5 1. d 1. a r y to t.he Cd f' betweer1 the Ot tqtrtcll par�tte5. 1 ~:. , u J L b 1 n the d 1. ~::> 1111. 5 sa 1 o I t he an c t L .L a t y rl c t 1 on o I l.ntervent..Lon (Ordonez vs. Gustillo l'JI ~;t;tH\ 469. t.o1 oll.Jrtly, 1t th f~ pr�1nc1pd I. ac.;tJon has i:.ilready dtl.dLrted 1.na J 1 ty, dS 1 n the p rP5Eln t case, to 1rrtervPne Llke'.,JJ..se cPd"''' to ex1ts. 1 h u s , t h e ~ u p r� t:' rr1 e t.: o u r� t h e l d : " J n U1 c case a t b a r , the r� e J s no 111 o r� e p r 1 n c .J p d l d c t 1. o n t o b e r e G o l v e d rH> rJ t,Jr� J. t o 1 exec u 1. 1 on h cl d a I t eddy b c P n i "-� '�� u e d by tfre lowr�l" court and L.he cJ.aun ol lquJ.tablt' h<~d c1te �. dy been satJsiLE!d. lhe decJslon ol tt1e loWt:'r� cour�t hdd dlr�PddiJ bcco1ne lttlill cHtd 111 f,:t(.l. hc:Hl alt�Eady bPen ' n t o 1 t: l' d � 1 h e I" e 1 "J 1. h f' t e f o r� e n o rn o r� c pt Ill( lpdl pt�ot-eedlii\J ttl \.Jfll(.tl the pelti loner\:. n1ay JnLet'�/E�nt:>." (Saw vs. Court ot Appeals, 19b ~t.;f-<f\ /40, /46) 2l

� � Rt::SULUIION - t:.l.A. Case No. 4977 - !:) - ~ a r� � n t. he t J (' e:lll y , 1 L may be '""or� th ntenLiontng t h a t U 1u s u p t t. nH.: l. o Ll r c h a d U 1~ o c c a ':d o r1 t o r u 1 e t. h a t Cl.t .1 s l, o u t L It d s n o .] u t .1 d 1::> 1 t' Ll o r 1 t. o .1 b '> u e �.,n� 1. t s o t .l t I ,] U t I \, t 1. 0 I I or� p r o h 1 b 1 t 1. o n JrtdepPndentl.y o r , and np~tt: itOill, rHl rtppeaJud t.dSe, inaSillUCh i1'> i~hey CitE' merely to attd 1n fur�therance o I ap~Hdlclt.t JUt L'. d.J..ctlon lt:ommissioner ot Customs vs. Alikpala, 36 ~CHf\ 20H). l'l or t� o vet the p ~:: t: .1 t 1. or 1e r 111 u �;, t d l so b car i n nand U 1a t tIt 1 ,, L: o u t t :L b ell. t e a d y d e p r� J. v <:: d o I a n y p owe r to ati.JlrtPd l�.nal1ty. I 1111e end cqd.l.rt, c o n s 1. s t t� r1 l .l y p r o 11 o u n c e d Utd L once d decJ S.l.OII tras become I 1 nr. l , che lour t can no I onqe r� c.ltliHtd, nrod.L1 y. rnuch Less set a-:;tde the sdtne (Adez Realty Inc. vs. Court ot Appeals, i l l ~Ckfl Ouenas vs. Jllandi lbl ~LRA b3U; lcao vs. Apalisok 180 SCRA 6UOJ ln v�et.-J oi the toreqoL1tq, UH' 111, I.Let 1a1-ed .1.n the ''r'lotLon'' ot' tht.~ petllJOitl'!r dated .. ltJiy 30, 1.993 n P d n o 1 u r� t. h e r d 1 ,.., c u �, b 1, o n , 1 ~ 11 .;i v 1. r1q b , t n t e n d e r� ~::! d moot ond dCadelltLC. ACt.:UHU1NllLY. r�esportdent''''' 111otlott Lo dtsntiss is hert:�by granl.ed. fhe cdsE' 1s disiTI.l.Ssed tor Lack oi jurtsd:Lctton.

� t<t.SOLUilUN - �' ~.1 .A. ~dse No. 4917 - 6- SO UtWEHt:.U. l)tJCzott t 1 t y , t11etro fl'lattlld, Jattltat�y 11'-l, 199L~ ~0- ~ ~HN~SlU U. ALOSlA flte.,.LdJrtq Judge