[ G.R. No. L-9142. October 17, 1959 ]

[ G.R. No. L-9142. October 17, 1959 ]

G.R. No. L-9142

[ G.R. No. L-9142. October 17, 1959 ]

ACTING COMMISSIONER OF CUSTOMS, PETITIONER, VS. ESTANISLAO LEUTERIO, RESPONDENT.

D E C I S I O N

CONCEPCION, J.:

Appeal by petitioner from a decision of the Court of Tax Appeals ordering him to refund respondent P32,579.49 representing the redemption price if 792 crates of onions involved in the case, and to retain from enforcing Central Bank Circulars Nos. 44 and 45, insofar as they regulate imports which do not involve foreign exchange or dollar remittances.