CTA Case No. 1474 (Resolution)

PHILIPPINES I NTERNAT I ONAL SURETY CO., I NC. , � Petitioner, - versus - C.T .Ao CASE NO. 1474 COMNISSim:�ER OF CUST OMS , Respondent . X- - - - - - - - - - -X RESOL U TIO N Petitioner , as surety of Andres E. Lazaro , claimant of various merchandise described in seizure identification Nos. 1904 and 1905, has a ppealed to this Court seeking the reversal of the dec i sion of respondent , dated September 10 , 1963, claiming that the said decision is null and void. Res pondent f i led A 11Motion To Dismiss" on Dec ember 20, 1963, alleging that the petition was filed beyond the thirty-day period prescribed by Republic Act No. 1125 , and that petitioner has no cause of ac t ion against the respondent. On January 6, 1964 , petitioner filed a motion for leave to file opposition and on January 17, 1964, a motion to extend the time to file oppos i t i on. B'or failure of petitioner to a ppear before the Court on January 18, 1964 , the nHotion For Leave iJ:�o File Oppos i ti on" was denied and the uMotion To Di smissn was granted . / I N VIEW OF THE FDREGOI NG, and i n line with our IWOnn>-1lll'J.-ce.men t in previo us similar cases, where we ruled therein that a surety has no legal capacity t'o a ppeal t o t his Court (See Phil . Int'l . Surety Co ., Inc . v. Comm . of Customs, C. T.A. Case No . 745 , Res . } '/

2- Jan. 12, 1961; Phil . Int ' l . Surety Co ., Inc . v . Comm . of Customs , C. T. A. Case No. 736 , Res . Dec . 3 , 1?62; Phil . Int ' l . Surety Co . , Inc . v . Comm . of Customs , C. T.A. Case No . 771 , Jan. 4 , 1963; Ph~l . Int ' l . Surety Co . , Inc . v . Comm. of-Customs, C. T.A. C. ase No. 760 , May 31 , 1963; Phil . Int ' l . Surety Co ., Inc . v . Comm. of Customs , C. T. A. Case No. 770 , June 26, 1963 and Phil . Int ' 1. Surety Co ., Inc . v . Comm. of Customs , C. T.A . Case No. 1183 , Deco 7, 1963) , the petition f or review filed on November 5, 1963 , is hereby dismissed with costs against petitioner. J SO ORDERED . Nanila , January 27 , 1964 . ~~Cti~ MARL~NO.. NABLE Presiding Judge