CTA Case No. 3842 (Decision)

-- -- RT\PlJB I�.l C OF' THI\ PH I L.IPP l Nf~S COURT OF T I\X 1\ PPI~/\1.!) fJ.U J~7.0 N CI'l'Y AMERI CAN PRESI DENT L INES, LTD. in i t s capacity a!; agent o �f ss II PRES I DENT F I LI10RE :; F'E~ t:i. tionf?t�� ~ C . T. A. CASE NO . 3 842 COMMISS IONER OF CUST0t1S, " _.. _ ~, r:: r::: '"; pun cl "'~ n 1:: � ���- .. ..... ~- ~�� � "'' ' D E:::: C I CJ 1' 1 T h i~; is an f r� o rn of t h E~ Co mm issionfc: r o �f C u c:;; t nrn�;~. i:,, �ffi t���mi n q thE) r� ulin q CJf t h e Co 11 ec:: tn 1r� of Cu <=:;to m!"� �f .i nfl in<] t i- l E~ VF.~~'.,S E> l SS ''P r�E?!::; .idl?nt F.i l rnut���r-:-~ '' <J U .ilty of vi.u l,:;..t..inq Hcc tion 1005 i n re l at ion to Sect ion 2521 of t h e Tari ff a nd Cu s tom E; Co d f.? i::l n lj :i.rn po �::; E!cl f irlP of P ~:.o, ooo. oo . a r� r �.i. ve d '"' t t. h P F' I:J ,,.. 1:�. o �f 1''1<) 11 i 1 ,.,, .:~n cl d i !;;;I~ h ,,, r�� q E�'d it~=- CC:\J'� qo it lc:: l u cl inq 1 6 p .':l l.l t:.� t.�.�::. c:un t i:"l.i. tl inq UOO h<:~q s; of PVC R E~s i nl,_ con!:; .i CJ n E' d to th e F' h .i l.i.ppinE:> Ban kin g Co J'"por�� ,':ltion. J

DECISION CTA CASE NO. 38 4 2 T hP I nvJi':l r��� c:l F.u r. r::~ i q n 1� 1;:, n i f c r::, t r�� f.'~ �f 1 t:' C: t 1-:�:~ c:l t h e 1. h F' I'"E' s; :.i.. d E-~ n t 1.... .i. n r:-:�!::; , I . t .cl " (\ �f +�c;.:>I'" h �:;1 I �i.r , I I d .i. ::; c:: COV E~ 1'" 1-'::� c:l t. l �, J. <; :, di!::;c:r" E'~ p .::\ncy, pE? ::..it.i. on f.:-~ t'" �f .i. .1. e el o':\ ll o3. 1TlC I"l ci E' d For eig n Ma ni f es t s h ow .i.nq the c::orr 0 c t v o lu me of BOO 1-'Jh.i.ch ~,J,'::\!5 app r" uvccl b y t hl�:�'.� E: ut . l:;~,;,,u of C u �:.,t. om !O:. .. , On 1 (~pr� i.:.,~.\ �l�:. l l C' Co J. l E�r: I� t H " cd' C t ' o::;. Lu rns=.. of Ma n :i. l "' :i. l'l .l t i .:�,, t:."'' d t.l le c: ,,.,, !:S E� ,~, q i�\ i rl !':; +:. �t�. !'if."! f:)H 11F' I'" E�s .i. cl F~ n �!::. of ~3c~c:t..ion .1.00 ~) .in I " P l .::, t .i.c~n tc:; f.3r::~ c : tio n ?~'.i :? l o f t .h�? T c":\r.. .i. f f a nd (":u �:: �l�. c: .m<=:; Ce>tfl':!. ,. ) I� +-. I I (~ ll c-? o!:\ r �.i.. ,., q u �f t ,., .i. ~:; p e t i t:..i.ClllC I'" t. h E-! F! 1' '1'' C) r�� \II i:~. S pu rel y typngrap h j .c:: a l and co mm i t t e d in good f ai th at the por� t of lcF :I d .i.nql h' l' lE!I'�~:' :i..n t. lv::.~ P '�'~ f �..i. t i o n c?r'� did n ot h aVE? l:. u YE! t'" .i.f v th e d;> C:l i:':lr"<:lt:i.on o f l:. I1 E? s h.i.pp r:~r� . L \.< ' hP-i::.h E1 1'' not P E' t. .i.. Lio n F?,,.. v i. u l "-' t1::>d Secti o n :lO(I ~'i i n ,,.E, lat.ion to !J<;?c::t.i.o n 25:?.1. u �f th f:? T ari ff a nd Cu stoms Code; a nd 2. \.<Jh p"\":.1�.., ~-::, r.. u t"� nul:. t l��,r:;, r"F'!': pu nd E' rl t pr�� u p er.. l y 168

DECIS ION CTA CASE NO. 3 842 �.~� imp o <,; e d on t h t-:.�~ r E' t. .i. t.: .i o n (c'~ 1'"� t: 1� 1<:'! rn '"'� > .�i rn u m p C! r1D 1 1.-. y n �f p::;o , ooo . oo. I n d ee d t:. h F: r�� P :i. s "" v :i.o 1 a t. inn u f f3 E:~ c: t i on .1. 0 0 ~:.; � in l'" e l a t.i.n l ' to Sec tion 2 521 of i.�he T ,,,,,...i. ff art d clerical er ror i n th e ent rv of on l ~ 100 baq s o f PVC f~E?s; .i. n .i. n !"� t:.Pc':ld Cl �f UOO bi':' q c:;�. i.~. r 1d j_ !'" 11 IJ t . t ,::~ :i. n tc~ d v-1 i. t.l �, fr-audu 1P n t in tc> nt . A cco r-d inc.] t.o cnun~";P l, ''" f l�"'l l r:-~ t: (hll �l .i.c:: h .i. s-. <~ po l�- t c�, l�'lf-? p l ;:,, t f ur� rn f o r�� hi:lnd 1 :i.nq ~ s; t�. u ,....i 11 q , 0 1'" mu v i r1q p c:1c: k ,":\ (]e <:::. ) nnl'" lll <':l 1 1 y con t. i'~ :i. ,.., '''� ~.'\0 b i:~ q <::; . about 6 bag s per pa ll e t he lo c:u: l ccl only '' 'l l i.c h j�""� .indE>��:! d t.iml? Cnnc:;.idt:;~,... :i. 1�1q 1.:. h �'�' �1:�. -l:.: h r;>r-e cl t:-~ t�� .i c,::\ 1 r;:�f " l�-� ( ., r� c: ; mmi t. t�.e�2r.l w:i.th ou. t i:H1 Y f r� i:'�ll .ldl.\l e!rlt . i. l ll �.F�~ I lt, (~ !' 1�.1.":\":; C"C:Hil lli i'l:.Lt::> c:l :in qoocl f E1 it.h, maximu m fine o f F' 30,000.00. T�u OU I'.. mi nd , i::\ �f i r1 e of P15,000.00 would l)e mos t a ppropri a t e ina s mu c h a s it i s thf:? uf fc' n !:-;E�'' u f ''PI'"E'<:o .i.. c:lf.e n l:. FilmOI'" E' ''. r:: t..\ r � t h F�? r �� rnn i'"P, pr� op E' r�� Ct.t ~::;t om �::; clut :.i . r:~!;; c:, 'f t E�I��� t .h P c ,:1 1��qn m.'.\ n :.i. fr::�c.-::.t 1!-1 <'!.''=� 169

� DECISION CTA CASE NO. 3 842 -� I.J -- W HE R E FOR E ~ the app ea 1 ed d ecis ion .i. s h e reby modifi e d and an al!'wr d o i' P l5 ~0 ') 0 .00 i s hereby pronounced. Without pronour.cemen1: as to co s ts . SO ORDERED. ,.,,e. Clu f.':-~ u n C .i ty, t .r��C) r��ri'�\ n :i. 1 ,;:. , WE CU NCl.JF~: C .R n . T I F I C A "r :1: <.-., N I C E' I'�� t_j_ f y t:h a t ttl i �;; c:le c i <.;.i un \-'1,,,, ~:; r�� 1-:- ac h e~d e:l �f t ��' l'" clur2 c::on ~:; ult. c:1t:. .i o n ,3 mo n q t.h ?. m ~? rn bp r-s uf the Court of Ta x Appea l s i n accordance with Section .c::~ ?h. t ..i.c l e V I I I of ttt t!' Co n ":, t i tutinn . ~~u.,~~~--~0/ AMANTE ILLER 1 '? 0 F'r-p <=:. i cl .� ng Judg e Cou r t of Tax Ap p ea l s