CTA Case No. 1704 (Decision)

EMCILIIN CUURT OP TAAPPLS

THE SHELL COMPANY CF THE

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PHILIPPINUS LINITED veraus - Petitioner, CASE NC. 1704 C.T,

CONIS8IOER OF CUgTONS, Respondent. B

DECISIGN

This is an appeal from a dceision of the Com-

missioner of Customs dated September 20, l969, af-

firming that of the Collector of Custors of Devac

City denying petitioner's claim for refund in the

total ammint of F23,852.3l allegedly overpaie as

oustoms auty and speoial imort tar

The pertinent faets of the case, as stipulated

by the parties, are as fellows:

iowing merchandise which arrived on on board fhe SS DESMOULkA" August 12,1960, at the port of Dnvao "2. Petitioner imported the fol-

a 2,269.20 long tons 2305,510 kilos) gasollne, deelared under Entry No. 2l b478 long ton 485650 kilos kerogene, declerad under Entry Hc. 22

(c) 808.75 iong tons 821,690 i1o of diesoline, declared under Rntry No. 23. and

(a) 1,002.45 1ong tons 1,018,490 under Entry No. 2+. Kilos) of eiesel fuel, declared

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C.T.A.CASE NO.170 DECISION

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under Veuche Hos.305, 306 ahipments vere paid on Auguat l8, 3. The duties and taxes due on said 303 1960 and 304

duties and Special Import Tex in the ag- gregate amount of 23,852.31 due to +he paragraph Mo.2. filed vith the Colieetor of Customs of Davao, Protests Nos..92, 93, Series of 1960, dated Augmst i8, 1960, for the refund of alleged excess customs inclusion of the Margin Fee in the tax base of the importations referred to in Petitioner, on August 2+, 94 and 95, 1960

merated in the preceding parsgraph. Davao in a decision deted October 3l, overruled the protests or petitioner enu- "5. The Collector of Customs of 1960

sion of the Collector of Customs of Davao, rea endnnt austained said Colleetor of Customs in a decision rendered on Septem- tioner to respondent from the adverse deci- ber 20, l965 (reeeived by petitioner on Sepehe251965. P.18,0,.A.rec. 16. Upon apneal n due course by.peti-

The only issue raised by the parties is vhether

or not the 25% margin fee ccllected under Repiblic

Act 2609 shouid form part of the tax hase for the

purpose or computing the customs duty and special

import tex on the shipment in question.

We have fuled in similar cases adversely aeainst the stand of Detitioner

entries and expreaaed in American dollars. importer, the inescapable Ynct is that the true Value and price of the imported arti- cles are those appearing in the custons plus the margin fee of 25. is necessariiy inciuded in the value and price of the importations becauae no im- portation payable in foreign exehange could x x For, as regerds the petitioner- The 25% fee

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C..A.CASB MO.170 DECISION -

Manila, Inc., vs. Comm. of Customs, C.T.A. Case No.1513, Caltex (Phil.) Inc. vs. Actg. Comm. of Customs, C.T.A.Case No. 1490,May 25, 1965 Atlas Consoiidated Mining and Develop- ment Corp. vs.Comm.of Customs, C.T.A. then be effected without payment therecf. Case Bo.1161, June +, 1962. Atlantie, Gulf ard Paeifie Company of September 4, 1957, citin

Finding no valid ground to Justify a departure

from the above-mentioned ruling, we hold that the

margin fee was properly considered in computing the

customs duty and special inport tax in question

WiEREFORY, the deoision appealed from ig here-

by affirmed, with coats against petitioner.

SO ONDERED.

Quexon City, February 12, l98.

Presiding ROMAW M. SnMmab TMALY Judge

WR CONGUR

i0euulG ESTANISLAO R! ALVAR Associate Judge/

RAMCN L.AVANCESA Associate Judge om A hu

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