CTA Case No. 2078 (Resolution)

REN.nn.rc oF THE PHiiiP.PINES COURT OF TAX APPEALS QUEZON CITY HACOIJDH iY & CO o, I NC. , in its capacity as &bent of the NS 11FerncliffU, Plaintiff, - versus - cm,!HISSION::ZR OF CUS~OlviS, Respondent o X - -� - - - - - - - - - X HESOLUTION Petitione r has appealed from the decision, of respondent Commi ~sioner of CusGoms dated February 6 , 1970, affirming t ~1at of ti1.c Collector of Cus tof'ls of 1anila in ~ dminis trative Case No . V- 109/ 6'7 (Cus toms Case No" 962 )., imposing c:.n a.dministr ative fine of �.1, 000.00 on the ves.Je l HS �'Ferncliff" for carrying un.w.anifested car6 o in violation of Section 1005, in relation to Sect ion 2521 , of the Tariff and CD.sJcoms Code . After respondent filed hj.s e.nsvm r to the pe ti- tian for review but before the case could be tried on the" meri~s , the parties , represented by their r espective counsel , submitted to this Court a ",Co mpromise At,r ecr.Lent" doted liarch 2 , 1973 (pp . 26- 27 ,_ C'l' rec .), l.vherein petitioner of.:::'crec. to PaY one half Ct) of the fine imposed, or 15Cc. oo, in full and complete settle��nont of the case, \'ihich ""c.s accepted by respon ent; and prayed that �judg ment be:;

\ HES OLUTIOl~ - C � T � � C E lW o 2 078 .~ - 2- rendered in accoraance with the �said agreemento Finding the imposition of the flne in this case , as finally decided by respondent, in accor- dance with l aw (Section 2521 , rl'ariff and Customs Code ) , the same is h~reby approved 4 ccordingly , upon paym~nt of the said sum of : 5oo. oo , the case shall be considered closed and terminated . SO ORDERED . Quezon City , May 5, 1973. _//7~ R01.AN H. Ur�JALI Pre sidin�:; J�udge ;L -~~' 'lON L . AV �cENA SSOCic.tte Judg.e ( ?J