CTA Case No. 101 (Resolution)

. REPUBLIC OF THE PHILIPPINES --D<""- COURT OF TAX APPEALS MANILA RUFmO LOPEZ & SONS, INC ., Petitioner, - versus - C,T.A . CASS NO. 101 THE COLLECTOR OF CUSTGJS , Respondent �. x- - - - - - - - - - - - - - - -x RESOLUTION Acting on the ftoMotion to Dismiss" filed by counsel for the respondent on April 23, 1955, and it appearing& 1. That urrler Section 7 of Republic Act No . 1125, otherwise known as 'An Act Creating the Court of Tax Ap- peals , " this Court is conferred exclusive appellate juris- diction to review by appeal onlx the decisions of the Col- lector of Internal Revenue , Commissioner of Customs , and the Provincial and City Boards of Assessment Appeals; 2. That the decision which the herein petitioner prays this Court to review and declare null and void in his "Petition for Review 11 filed on March 23 , 1955, is a decision of the Collector of Customs of Manila which is not one of those mentioned in Section 7 of Republic Act No . 1125; and 3. That in a resolution promulgated by this Court on January 22, 1955, in C.T . A. Case No . 17, entitled 11Acting Collector of Customs , Petitioner-Appellant vs . Acting Commissioner of Customs , Respondent-Appellee" , this Court clarified the -appa-rent conflict between Sections 7 and 11 of Republic Act No , 1125 in the following manner& '

RESOLuriON - C.T�� CASE NO . 101 - 2- "The phrase 'Collector of Customs ' appearing in the above-mentioned provision (Section 11) of Republic Act No . 1125 is clearly an oversight on the part of Congress . It should read ' Commis- sioner of Customs ' to make the provision conform with Section 7 of the said Republic ct and Sec- tion 1380 of the Revised Administrative Code . " WHEREFORE , finding the ' iotion to Dismiss" of counsel for the respondent well-founded and meritorious , the same is hereby granted . Let this case be, as it is hereby dismissed for lack of jurisdiction, with costs against the petitioner. SO ORDERED . Manila , Philippines, May 23, 1955. AAR~ Presiding Judge