CTA Case No. 1303 (Decision)

Ko S T MEFUDLIC COURT OF TAX APPEALS Or MANILA THS PHILIPPIN

J

MANUPACZURING CORPORATION, PROCTER AGAMBLR PHILIPPINE Petitiloner CA8 O.1303 C. T.A.

C - versns COMHISSIONER OP CUSTOMS N

Hesnondent.

DECISIONA

This is an apnenl fron the docision of the Commissioner of Customg affirming thnt of the Colloctor of Customa denying the clain for refumd of the sum of p720 pata by the petitionor as vharr-

8e0 dues on caustie soda inportod by it. The faets

of the case are stated in the stipulation.of facts submitted hy the parties, the pertinent portions of which avo reproduced bolow

at the corner of San Lais and L. Ouerrevo duly qunlified and acting Commissioner or ieed and existing under thn lnwa of the Philippineg having its principel orficc Streets, Eaita, Nanila, respondent ia the Cuatons. 1. Petitioneris a corporation organ-

st tho Port of Manila from Ban Praneisco caustic soda conaigned to petitioner arrivad Califormia vossela and vore ontered as follovs: 2.an two oceons U.3.A., on board the following shigments or

Yoaao Arrival Date of quinntitv Entiry Mo. Bronxville 1/12/58 Hanggai 51.5/58 472 druns 630 37902-58 14852-58

lightera belonging to Atlantic Oulf Pacific tho importing vesaels the brankwater in the 3. The caustic thilo they wre near sodn war umloaded from Manila Bay into privete

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CT.CASEMO1303 DECISION

Tondo, Maniln, the iporting vossels Tectory t Vainquen t., Tondo, anila chandise vas mioadod, nrivete Co Atlantic wowed by vhich were sherf Cuir Q Paeirie Co to petitionert tughoate elso belonging to situated at Batoro Vitas shich therf aejoins it than moorod and after thg mer- the lighters wore alongcide

nlonesd fron the lirhters onto said whavf used or evatied of in unlonding the caustio sodn fron the inpsrting vesnels to peti tionoria wnrohouses nt.tta sforonald factory tioner' DG Government wharvos or facilities were whnrf cnd the cnustie sode vas Ths lighters aockod at peti-

ievled and collectoa on these two ghipmenta the followng n ount as vharfmge foes 5.The Colleotor f Custoss of Nnnii

B Anount Bocaint Yo Official Data Mo Dato Vouchor

37902-50 4852-58 308.00 412.00 105508 95036 1/9/58 7775806765 2/27759 962672/27/5

ani1Proa o.343 and 37res- Dectively. usod in mloading the marohandise fron th RS RO broakwater into 1r Mharf erra foanon 1550 Cbe 3M Me te Eporting vessels to petitioner+ marehouses assesaasnt and onilection of whnrfags Coliootor or Guatoms of Manila agalnnt 200e imnortins p titioner falod weittan proteats with iEe To0s Govornmont wharvas or racilition vero 6+ thaaa ahipmonts siloging that innewuch it es nat subject to the pnyeont Lho 0n ebwy251958 tobor vaa ainchnrgod atchipsiaofror latter.direct tspotitionari vessel enchored outside th which protests vere Joekoted privately oimed lightsrs of

atodJune appealed by lasioner oe receivod Gustong of the deoision of GE Tanila danying its protests econber 22 customs in aceordanco vith lav otitionor to respondont Cos 196 h0hociion m the Coilector or 1960, o1on

Cne No.30,atod lov=or 11962 nrfirning the docigion or the coilacto Guatoes recoived 3 of Mania Nevanber 17, 1962,potitionor thn decision of reapondent (Ce ton of

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C.T.A.CASE NO.1303 DECISION

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Tho sole question raised in this appeal is xhether or not the wharfage dues paid by petitionor

an ita importations of cauntic sodn which wore m-

Ionded on a privets wharf im in accordanee with actions 280l and 2802 of the TarirY andl CnstomeQ .Cote.

P Petitionir contende thnt aince vharfage cues

are chargeg for the use of a wharf by way of rent

or coupensation, nnd as no Oovarnment yharf was used

in the discharge of Saie caustie soda, the Govornevent

M not entitled to colleet whnrfage dues.

Before the passace of the Tariff and Ctators

Coco Rep.Act No.1937 3n 1957, he law_1m foreo

tovorninf wharfage dues was xspubiie ict ao. l37l, Sec-

tion 3 of which provides

wharfaget Provided That in the casa or ioga, leotcd nnd paid on ali articles irportod the minorals and oras or base motnls e.. magnesite and gtcoi), and sugar moiasses, ient cross-sectionml are or over a chnrge of aixty cantavos per cubic metric shnll be collocted: Provides or brought into the Philippinos, and on products of the Philippines, xcept conl iunber, ereosotod and other presaure treat- ed materialm as well am other minor forest eopper, isad, zinc, iron, chromite, mangansse sxported fron the Philippines, n charge of two peeos per gross metric ton ns a foe for fase feg ahnll notko leviodorioloa in nortsd or brenhtntodhehiiinnona vhioh aramionda ing supplied). products, coment, guano, or flitehes tielve inchea squsre or equiva- s0c3. onnvivatosvarvas. Thore ahall be lovied col futtha natural rock asphalt, That.suoh whar -Ytnderacor--

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DECISION C.T.. CASE N0. 1303

Tbe above-quoted aection 3 mf Popublic Act No. 1371 ms inoorporatod in the Tariff and Customs Codo ar

Section 28ol, tut the proviso contained in t rormmr

lav "That such wharfage foe shall not be levied on

Artielos imported or brougnt,into tne Pniiippinos whieh are unlomdod on private wharvos" wms eliminated.

Obyiously, the purposo of Congress in eiiminatin the saia proviso ia to imposo wharfage duos irres-

peetive of where the unloading of importod goods is

wade, whether on Government or private wharve#. The

yaliaity of tho inposition of wharfege dues on exported

or imported goods loaded or unloaded on privata wharves

has been rooognimed. (Phil. Sugar Centrala Ageney v.

Insular Coll. of Customo, 5l Phii. l3l.

Finaing no error in the dacision appealed from the aana is heroby afrimedwith costs agninst peti-

tioner.

SO ORDRRED.

Yanila, March 1+, 1964.

C ROMAN N, ULT Associsto Judge W CONCUR

Prosiding MARTAAO Judge

Nsneiato sudge TS ATNO

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