CTA Case No. 2564 (Decision)

REPURLTC OF THE PHILIPPI \I I 1'.'1 CO : RT OF TAX APPEAL~ QUEZON CITY � ( .L C � :. . � CA~E -v nu � - - ~- - � ~ ~~ � ~- X �' 65 -

J!~ CI ~:ae11 - l; 1f :\ Co.ee 1'fO� (;!;6tt the imposition �:n eo.l1ect1on of se1d cbeo!d.ng oha.r1:ea ., but �te same Wl!la d~nieu 01 �the Collector of Gusto s ,r 111 hi oruer \U.S st :a~.; , 19'13 &rid recei vee; by peti- tior.�r t 24-, l'J/3 . "rills ' '1er or tb t.olleetor 0 r cas tom s ap �ealed y pet t �.nar to rGap ndent Com- ado:is1oner � t Custo. s . On Oc t) s lJP"" l . 'i'he onl 1S$Ue t b1.. 1~es lv - 1mpoJJ t e-m---all-�d--/U- >r colJ..,'!l�(:n.1o 1 ot' c 1ec\,:lr~. ell .by 1fh collection o.r ct.nc � nr. ch � t;.as on 1 ~brio tir~.g, oil f.t�o yet.iticrvJr w�u� oo fo!. pursuant to c stotll ,.,,� o.r '-'l.~:� m rde.1� o. !>.5-69 a..t'li-:t U. v 4- tobi.:tl' .J , l9v~, �bien statest u \ � ) ,\ � tne Cs.IH'l ..;iv ~ s o~l thl4 t.:il.l~ C..l rA �ot.etn l' -with .. t.te 1..1~ 1 ato:r as~itrhel.l there t 1.�ro � th . i:�.nnag ..ment Gverse{ilr .t ..H.t.p D.l..Q. ti b .t't"rpr scnt~t.ives t the a:t.�rast.re ooi1t.... ~c t(lr� ldll <.:0c J:Ute tha am unt ot <Hla ! "bP e a.:r�g.es ~ud .re Ei.l' tb :a:c.rust.r " bill .... he special ~rmit .:..h �ll be vall- atea u;pcm pa.,.wen\ 1ti ,ctVl:lnce o.t' the cor- responui g ~F1eck.in � ctuli':!CS as CtHttputea, 1n cash or in c~r �;�lat.l. c ..eck by U B Ot-JUi:J.r, lraport r � <.:o.t~sir:;ne-.? a :iJ../v1� br"k.er ot the cu.rgo su � ject to :teflillU 1!' 1t is lntEU' ~:r�1- .f'ie<.t 'l:.hat no a<:tual s neckin~ ~el'Viccs h~ o,..~an ren~erad. .,..Ll pa.~ments � � �uvat ca stu. .l.l be re-ceive bi t he ~.. .1� .:r de if 1:.1 e .1'o:r ~ I.U;: h .4.H.U..l)O.dte \; l-ha Gt!ief , ,, a -{I .Ui \~ i;:;lcn, 1 ':iU vf i"ie. aJ. Hoc .ipt � �u.all be lt.aueu 1 Ol' sue 1 ~Rta,)'m~lClt to b~ .CJ:�ea.i t ~ to the .P.;;n�t 110:r1�s rUl'tt... . l~ �;opy c,,t' the fh tl.oi.a l HeceiJrt unu. a tn t.::Cfl.f .~r J,r.l'fl tz�� ~. l l t:.tw .L ;a �.:o.t.�w;ax�aell bj' tha ""'�tith .J1vJ..don to the lnterJ...al , udit " 66

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