PHILPLASTIC AND POLYMERS, INC. represented herein by ROCHELLE PAREDES DY ANG v. COMMISSIONER OF THE BUREAU OF CUSTOMS and DISTRICT COLLECTOR - MANILA INTERNATIONAL CONTAINER PORT

CTA Form No. 8 (For DCC) 111111111111111111111111111 11111 1111111111111111111 11111111111 111111111111111111 26-0001 07-0007 REPUBLIC OF THE PIDLIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION CTA CASE NO. 12355 PHILPLASTIC AND POLYMERS, INC. represented herein by ROCHELLE PAREDES DY ANG, Petitioner, - versus- NOTICE OF RESOLUTION COMMISSIONER OF THE BUREAU OF CUSTOMS and DISTRICT COLLECTOR - MANILA INTERNATIONAL CONTAINER PORT, Respondents. To: THE LAW OFFICE OF LEQUIN AND MERCADO Unit 1014, Corporate 145 Building 145 Mother Ignacia Avenue South Triangle, Quezon City GREETINGS: You are hereby notified by these presents that on July 9, 2026, a Resolution was rendered in the above-entitled case, copy of which is attached hereto. Quezon City, Philippines, July 15, 2026.

REPUBLIC OF THE PHILIPPINES COURTOFTAXAPPlliUB QUEZON CITY First Division PHILPLASTIC AND POLYMERS, INC. represented herein by CTA CASE NO. 12355 Members: ROCHELLE PAREDES DY ANG, Petitioner, -versus - RINGPIS-LIBAN, P.J., Chairperson, REYES-FAJARDO and, ANGELES, JJ. COMMISSIONER OF THE BUREAU OF CUSTOMS and Promulgated: DISTRICT COLLECTOR 'JUL 0 9~ I.' 511"1'1 MANILA INTERNATIONAL CONTAINER PORT, Respondents. X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -X RESOLUTION Before the Court is petitioner's Notice to Dismiss filed on April 24, 2026.1 Records show that petitioner filed the Petition for Review on February 09, 2025,2 which was docketed as CTA Case No. 12355. To date, no summons has been issued and respondent has not filed an Answer. In its Notice to Dismiss,3 petitioner manifests that it is no longer pursuing the instant Petition for Review4 due to practical considerations and financial constraints. Section 1, Rule 17 of the 1997 Rules of Civil Procedure provides that a plaintiff may dismiss an action by filing a notice of dismissal at 1 Docket, pp. 6 to 21. 2 Docket, unpaginated. 3 Docket, pp. 6 to 2 1. 4 Docket, unpaginated.

RESOLUTION CTA CASE NO. 12355 Page 2 of2 any time before service of the answer or of a motion for summary judgment. Thus: Section 1. Dismissal upon notice by plaintiff. - A complaint may be dismissed by the plaintiff by filing a notice of dismissal at any time before service of the answer or of a motion for summary judgment. Upon such notice being filed, the court shall issue an order confirming the dismissal. Unless otherwise stated in the notice, the dismissal is without prejudice, except that a notice operates as an adjudication upon the merits when filed by a plaintiff who has once dismissed in a competent court an action based on or including the same claim. (Emphasis supplied) Considering that no Answer has yet been filed in this case, petitioner's Notice to Dismisss is proper. Accordingly, the instant Petition for Review6 is deemed dismissed without prejudice, effective upon the filing of the Notice to Dismiss7on April 24, 2026. WHEREFORE, premises considered, petitioner's Notice to Dismisss is CONFIRMED. The Petition for Review9 filed on February 09, 2025 IS DISMISSED WITHOUT PREJUDICE. SO ORDERED. L.~I - MA. BELEN M. RINGPIS-LIBAN Presiding Justice ~ ~ f. RJWL -fa/r;...~ MARIAN iVfJF. REYiS-FAJARDO Associate Justice HENRY ~GELES Associate Justice s Docket, pp. 6 to 2 1. 6 Docket, unpaginated. 7 Docket, pp. 6 to 21. 8 Id. 9 Docket, unpaginated.