GAMMA GRAY MARKETING v. COMMISSIONER OF CUSTOMS, BUREAU OF CUSTOMS (consol with 9824 & 9825)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION GAMMA GRAY MARKETING, CTA CASE NOS . 9822, 9824 & Petitioner, 9825 - versus- COMMISSIONER OF CUSTOMS, Respondent. X- - - - - - - - - - - - - - - - - - - - - - X ORDER Considering that CTA Case No. 9855 is closely related and inextricably interwoven with CTA Case Nos. 9822, 9824 & 9825 , the cases were heard jointly. When these cases were called for pre-trial in CTA Case No. 9855 , and for the hearing of respondent's Omnibus Motion in CTA Case Nos. 9822, 9824 & 9825 , counsel for petitioner in CTA Case No. 9855 , Atty. Norlito P. Agunday , Jr., counsel for petitioner in CTA Case Nos. 9822 , 9824 & 9825 , Atty. Jan Michael R. Jongko, counsel for respondent in CTA Case No. 9855 , Solicitor Kristan Carlos M. Cristobal, and counsels for respondent in CTA Case Nos. 9822 , 9824 & 9825 , Solicitors Dina Robert L. De Leon and Gregory L. Ong II , appeared . During today's hearing , respondent's witness , Mr. Arthur A. Villalba , the sole proprietor of Gamma Gray Marketing , testified in the aforesaid cases that he only authorizes the Sarmiento Tamayo & Bulawan Offices , represented herein by Atty . Agunday, to file a petition for review in CTA Case No. 9855 and further testified that he did not authorize the Law Firm of Bartolome Salazar & Partners, represented herein by Atty. Jongko, to file the petitions for review in CTA Case Nos. 9822 , 9824 & 9825. . Solicitor Cristobal then asked Atty. Jongko to explain why he filed the petitions for review in CTA Case Nos. 9822 , 9824 & 9825 . The latter replied that his law office was in touch with the broker only and the documents submitted by said broker, and not with Mr. Arthur A. Villalba , the sole proprietor of Gamma Gray Marketing. It appearing that the witness did not authorize the Law Firm of Bartolome Salazar & Partners, represented herein by Atty. Jongko, to file

Resolution CTA Case Nos. 9822, 9824 & 9825 the petitions for review in CTA Case Nos. 9822, 9824 & 9825 , and there being no objection from Atty. Jongko, respondent's Omnibus Motion , filed on September 12, 2018 , which prayed for the dismissal of CTA Case Nos. 9822, 9824 & 9825 for being filed without authorization from Mr. Arthur A. Villalba, the sole proprietor of Gamma Gray Marketing , the motion is GRANTED . CTA Case Nos. 9822, 9824 & 9825 are hereby DISMISSED. As regards CTA Case No. 9855, by agreement of the parties , counsel for petitioner, Atty. Agunday, is given fifteen (15) days from today or until February 19, 2019 to submit the parties ' Joint Stipulation of Facts & Issues (including the issue of jurisdiction). Upon approval of the Joint Stipulation of Facts & Issues, the pre-trial is deemed terminated . SO ORDERED. Quezon City, Philippines, February 4, 2019. 9-.C.~ta~~ ~. ~~LM~~-C~ JUANftO C. CASTANE6K, JR. CIELITO N. MINDARO-GRULLA Associate Justice Associate Justice