CTA Case No. 2126 (Decision)

wha

aopublis of the Phltippinon COURT CF TAX APPEA uemon Mity

PHILIYPINE WALLBARD CONPORATION Ttonor

voau c C.7A..16 GONMISSIONR C CUSTOS Respondent.

DECISION

This is an apponl interpoaed by retitionar htlippine

Mallboard Gorporation rraying thnt the deoision of resyond

snt Gomalesioner of Custona dated July 3 1963 be reveracd

al mot sidemd.thnt the total moumt of P2960.00

pedd an custoon durty conpeneating tex md apeail import

tax on an iinportatiom conaiating of oven 7 cnsen or well-

bourd msohinery a equipent bo refunded to it with inter

est from Gotober 12, 1960.

It appearg that petitionur a doestie.corporation

is th coraignee cf to shipnente oi imrorted ncrchendise

which arrived on aifferent daten et the port of Cobu. The

first ahtpoont, cwvered bg Invoiees la.A652/60 anl A7/60

of Dafibrator Akticbolag Sedenwith C & F value of

200534.95 and dealared undorIporty o131-0

consisting of 16 pecknges containing wllbourd mechinery and cguient arrived on boerd the S sYLo on y 1

1960. Cm hin shiment, petitioner paid nder Yicial Re

ceiptMo.505797-Jdeted May 6,196the ms f0419.0

003.00 and 1,96.00,as conpenating texcnsto du

d epecial iport t reapectively pl foe and other

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C.T..CASE NO.2736 DECISI N -

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aharges. Tho ooxd ahipeut, vith C YValuo of 7,945.73

and deoaribed in Import Entry lo. 287l-C aa 7 ans0s contoin-

ing alao wailbonrd mnchinery ard aquigment, arrived on board

th Bu" on July 4, 1960. Te eoura ralsaoo d

md delivery at thia letter importation, potitionar paid.

under Ctrioial Rodeipt 1o. 509074J dated Gstobar 1l, 1960

th ont f 498.R034.00 .00on

ing curtoe duty, apaedal iport tx axd gompenaiting tex,

plun wharfage and storago fo in tho swna 13.00 and

r5.88, roopotivoly

On Cotober 2l,1960, potitioner filed a proteot ith

tho Collootor of Cuatos af Cobu (ouotas pratewt . 873)

requooting that tho owmpentating tuz cuatomo durty mnd apo-

oinl import t paid on t ven (7 en vallboard

machinery and cquipmout under Import Fntry No.287i-C bo

refuded to it for the ronaon that thm latter vm merely

ahort-ahiment of the firat importetion under Inport Entry b.l/31-0 which rived pr the S.5.CEYLON om y l

1960, and on which t correnponding dutic taos md

other charges had already been paid por Orcicial Receipt

1.505797J

After proper hearing the Golloetor of the Fort of

Cebu rerxred hin dooimion on Novober 3 1960, denying

petitioner ta protoat on the ground, achg others, that the

Piret shipent, conaisting of 163 packagos of vallboard mnchin-

ory and quipnent, vaa proougded ccamined and verificd nnd

that when the asme ve dolivwrod to petitionar, it wat com

plete without my short-chimont. On appeal to ho Comis-

sioner of Cntom, tho latter arfirmed aadd deciaion of the

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C.CASE NO.2736

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Collector lenco, the prooont appeol.

Tha cole isoue ralaed in this aypeal t'whethor cr

not petitiorer is entitled to the refund ct the dutiea and

tazes pald ou the socond shipment

We cro fully in agreenent with the deciaion of respond-

ont i susteining that of the Collootor of Outo of Cebu

Jonying the yroteot of petitioner Rertinent portiona e

Saia decision roed ns follous

nanely the consulsr irvoioe, the pasking lint found to be correct in kind and quantity honoo ation .ta deered terninmtad. Goody Troding leotor of Cuatos. Fron the docurenta rosented there vould bo a short-ahipment. Nelthey wam vords the 163 packnges af wal10ourd maohsncry were proparly tndertnken. the dw't is mnd tog due the prtculor inport end all other pertinent pepors including the Io In t Deelarataon mode by the importer through his broker thro vas no ahowing whatsoever that there any short lended oeriifioate. In othar end euipnent doclared vere upon cuinntion the ssgcssent, collcetion of dutios and tes Corp.V.Board f Ta AppealeG.R.No.L5741 uy31,1954;500.0.483et.1954 Thi Ofcice Js in agroenent vith the Gol Upon the payment or

colieoted on the firot chinent of 163 peckages enta Separate importetion. The cuties and tarco correspond to that shipont alone. second ahiment had to be asoensed ita aorreapond- The aotions tekon by he Collcotor of Custoua in both onoos were veli taken. O legediy shortshpred ar the first in an indlepend ing dutios end taxes and the sae was ralonsed only npon the pagment of such dutiea and taaos. 7) casen additional weilboord mechinery ni- The sooond ahipnt which consisted of sev- Heree, the

norely the lotter anted ey 3i, 1960 of the for cgh supplier to the Sak of the Philtprdne Islnnd only cometime betueen Mry 13 an Ootober 25, 1960 Thoce, hower could not be fivorahly conaidered atteowion aftei the first shiprent hnd alreay boon to the affeet thnt the second shipment wat ahort- shipped fron the first snd the testimory of it engincer that they learned about the nherl-shiprent by this Cffloe because these were hrought to its The rotestant coupery preaented evidence

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C.T.A.CASE .36 DRCISION -

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taken deliyr of ca oompleta ani tho sald Toady deamod terainatod. Custons reo. importation, for ouoitooa prpomes,.vaa l. af reapondert dated July 31, 1968; pago 141, rnge 2,Deciaion

Evea admitting the corregtoeas cf petitionor's claim

that tho soven canos coitrining wallboard maohinry and

cquipment involved in the aeoond shipmant were aatally part

of the 163 cnaod oovored by tho firat ohipment and, thorom

furo, there vas an overpayent ct th custons dutico and tu

oo oa thn first ahipmont, the herein appoal i wichout merit

There in no queetion that the drtieo and taxes paid on th

sccond shipont was legally Crd oorreotly paid. Aooording

ly tho proteat of petitioner mhould have beon direoted

not.againat peyment of the duties and tuses on the ooam

shinent but againet the excoas peyment mnde on the irat

ahtpment.

The cutios and taxes on the firat ahipnaat wore peid

on Msy 61960 Under the I, petitioner mhould hava filed ita protest againet the exoece pmyment within thirty dayo from the date f pyment. Sec Sec.2308,Trif a Cun-

tomn Code. Ita failne to file the moccasary protest

within tha statutory period of thirty days from the date

of paynont, makes aah peyment ingonteetable and br re-

QovoT. Soe Victori Mliing V. Auditof corel G.R.

No.1-1741 .30, 1962.

shipmant between My and petitioner eldms to hnve dinooverod the alleged ahort Payent appeara to heve been mnde on May 6 1960 13 and 0atober 25, 1960.

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C.7.A T N.2136 WN-

5 There io anothe ay in petitioner's appeal. roti-

tioner cocka to recover in thts appeal aot only ouatona dr- tien brt lso compensating tex a mationii internel reveme

tex iposed by Seotion 190 of the National Iateraal Reveme

Code. Tho recovary ot national internal rwonue taxme crra-

eously or illegally colloated ia governed'ty the Nationnl

Intornal Revenue Code and mot by the Tariff and Oustons Code

and the proper party rospondent in an appoal to this Court

in canes of refunds of ouoh toee in tho Commiorioner of

Internnl Rovenie and not the Cmaiaaioner f Custox.

IN VIN F TE FORGOIMG CONSIRATIOIS, e dciion

aopealed from ia hereby sffirmed Mo conte.

SO ORDERED.

Qneaom ty,September 30,1972.

M Frosiding no M. Judge

WE CONGUR

U7ouslao WANISLAGRALVAREZ Arsoainte Judge

BY RANON L. AVAICERA Aasoeiate Judge

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