ERS SURPLUS VENTURE, claimant, Shipment of 1x40 Container with No. TEMU743840 STC: Used Parts and Components for Replacement under Import Entry No. C-12566, covered by BL No. SITYKCD2114311 on board the vessel SITC KANTO/21165, which arrived at the Subport of Mindanao Container Terminal, Tagoloan, Misamis Oriental vs. REPUBLIC OF THE PHILIPPINES

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION ERS SURPLUS VENTURE, CTA CASE NO. 10953 claimant, SHIPMENT OF Members: 1x40 CONTAINER WITH UY, Chairperson, BACORRO-VILLENA, and NO. TEMU743840 STC: CUI-DAVID, JJ. USED PARTS AND COMPONENTS FOR REPLACEMENT UNDER IMPORT ENTRY NO. C- 12566, COVERED BY BL NO. SITYKCD2114311 ON BOARD THE VESSEL SITC KANT0/21165, WHICH ARRTVED AT THE SUBPORT OF MINDANAO CONTAINER TERMINAL, TAGOLOAN, MISAMIS ORIENTAL, Petitioner, -versus- REPUBLIC OF THE Promulgated: PHILIPPINES, OCT 2 8 1012 / -)7"i .-.- --- x- - - - - - - - - - - ~~s?_o~~~~t.- - - - - - - - -~~~ x RESOLUTION On September 1, 2022, the Court issued a Resolution directing petitioner to rectify the noted discrepancies in its Petition for Review and to submit the judicial affidavits of its intended witnesses within ten (10) days from notice. The Records Verification dated September 29, 2022 indicates that petitioner failed to comply with the Resolution of the Court dated September 1, 2022.

RESOLUTION CTA Case No. 10953 ERS Surplus Venture, claimant, Shipment of 1x40 Container with No . TEMU743840 STC: Used Parts and Components for Replacement under Import Entry No. C- 12566, Covered by BL No. SITYKCD2114311 On Board The Vessel SITC KANTO / 21165, which arrived a t the Subport of Mindanao Container Terminal, Tagoloan, Misamis Oriental vs. Republic of the Philippines x------------------------------------------------------------------------------------------x Section 6, Rule 7 of the Revised Rules of Court provides that only witnesses whose judicial affidavits are attached to the pleading shall be presented by the parties during trial, to wit: SEC. 6. Contents.- Every pleading stating a party's claims or defenses shall, in addition to those mandated by Section 2, Rule 7, state the following: (a) Names of witnesses who will be presented to prove a party's claim or defense; (b) Summary of the witnesses' intended testimonies, provided that the judicial affidavits of said witnesses shall be attached to the pleading and form an integral part thereof. Only witnesses whose judicial affidavits are attached to the pleading shall be presented by the parties during trial. Except if a party presents meritorious reasons as basis for the admission of additional witnesses, no other witness or affidavit shall be heard or admitted by the court; and... Further, Section 3, Rule 17 of the Revised Rules of Civil Procedure states that if, for no justifiable cause, petitioner fails to comply with the Rules or any order of the court, the complaint may be dismissed upon the Court's own motion, to wit: SEC . 3. Dismissal due to fault of plaintiff.- If, for no justifiable cause, the plaintiff fails to appear on the date of the presentation of his or her evidence in chief on the complaint, or to prosecute his or her action for an unreasonable length of time, or to comply with these Rules or any order of the court, the complaint may be dismissed upon motion of the defendant or upon the court's own motion, without prejudice to the right of the defendant to prosecute his or her counterclaim in the same or in a separate action. This dismissal shall have the effect of an adjudication upon the merits, unless otherwise declared by the court. WHEREFORE, premises considered, petitioner's Petition for Review is DISMISSED for its failure to comply with the Rules and order of this Court.

RESOLUTION CTA Case No. 10953 ERS Surplus Venture, claimant, Shipment of 1x40 Container with No. TEMU743840 STC: Used Parts and Components for Replacement under Import Entry No. C- 12566, Covered by BL No. SITYKCD21 143 11 On Board The Vessel SITC KANT0/21165, which arrived at the Subpart of Mindanao Container Terminal, Tagoloan, Misamis Oriental vs. Republic of the Philippines x- ------------ -- -------------------------- ----------------------- --------------------------x SO ORDERED. ERL~P. UY Associate Justice (On OffiCial Busin~) JEAN MARIE A. BACORRO-VILLENA Associate Justice ~'tim;L, LANEE S. CUI-DAVID Associate Justice