APOLLO BAG INDUSTRIAL CORP., represented herein by ROCHELLE PAREDES DY ANG v. COMMISSIONER OF THE BUREAU OF CUSTOMS and DISTRICT COLLECTOR - PORT OF MANILA

I REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION APOLLO BAG INDUSTRIAL CTA CASE NO. 12352 CORP., represented herein by ROCHELLE PAREDES DY Members: ANG, MODESTO-SAN PEDRO, Chairperson, Petitioner, and FERRER-FLORES, JJ - versus - COMMISSIONER OF THE Promulgated: BUREAU OF CUSTOMS and DISTRICT COLLECTOR- JUl 0 3 2026 PORT OF MANILA, Respondent. x------------------------------------------------------------x RESOLUTION Before this Court is petitioner's Notice of Dismissal filed on April 24, 2026, praying for the Court to issue an order confirming the voluntary dismissal of its Petition for Review. In its Notice ofDismissal, petitioner alleges that no Answer has been served upon it as of date. Petitioner, therefore, has the right to withdraw its petition by mere notice to the Court. Section 1 of Rule 17 ofthe Rules of Court provides: RULE17 DISMISSAL OF ACTIONS 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 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.

RESOLUTION CTA CASE NO. 12352 Page 2 of3 The above provision ordains the dismissal of the complaint by the plaintiff as a matter of right at any time before service of the answer. 1 The plaintiff is accorded the right to dismiss the complaint without the necessity of alleging in the notice of dismissal any ground nor of making any reservation. Records show that petitioner filed the instant Petition for Review on February 9, 2026. On March 12, 2026, the Court issued a Resolution directing petitioner to submit proof of authority of the signatory ofthe Petition for Review. In compliance, petitioner filed its Manifestation on March 19, 2026 stating that petitioner duly authorized Ms. Rochelle Paredes Dy Ang to act as its representative and signatory to the instant Petition as evidenced by the Secretary's Certificate dated January 26, 2026. To date, the Court has not yet issued any summons; hence, respondent has not yet filed his Answer. As stated earlier, the filing of withdrawal of the petition for review is a matter of right at any time before service o[the answer. As the Supreme Court pronounced in the case of Go vs. Cruz,2 viz: The dismissal of civil actions is always addressed to the sound judgment and discretion of the court; this, whether the dismissal is sought after a trial has been completed or otherwise, or whether it is prayed for by a defending party or by a plaintiff or claimant. There is one instance however where the dismissal of an action rests exclusively on the will of a plaintiff or claimant, to prevent which the defending party and even the court itself is powerless, requiring in fact no action whatever on the part of the court except the acceptance and recording of the causative document. This is dealt with in Section 1, Rule 17 of the Rules of Court, xxx (Citations omitted; emphasis supplied) Considering that no answer has yet been filed by respondent of which petitioner was served a copy thereof, this Court holds that the withdrawal of the instant Petition for Review is a matter of right of the petitioner. ACCORDINGLY, petitioner's Notice of Dismissal filed on April 24, 2026 is NOTED. In view thereof, the instant Petition for Review filed on 1 O. B. Jovenir Construction and Development Corporation, et a/. vs. Macamir Realty and Development Corporation, eta/., G.R. No. 135803, March 28, 2006 . 2 G .R. No. 58986, April 17, 1989.

RESOLUTION CTA CASE NO. 12352 Page 3 of3 February 9, 2026 is DISMISSED, and CTA Case No. 12352 is considered CLOSED and TERMINATED. Petitioner's Manifestation filed on March 19, 2026 is NOTED. SO ORDERED. CO~ RAZ' ~N# G. F..'~ ERRER- ~ Associate Justice