CTA Case No. 2403 (Resolution)

fl~PU,TH,,IC OF THE PBILIPPf:-lP.S COuRr OF TAX APPEALS QUEZON CITY . 11ACONDRAY & COl.fPANY, DJC � , C.T . A. CASE NO. 2403 in its capacity as agent of the NS �tTemerairen, Petitioner, -versus - COHNI SSIONER OF CUSTOVJS, Respondent. X- - - - - - - - - - - - X R E S OLUTIO N This is in connection -vn:th the petition for review filed by petitioner on Hay 12, 1972, praying for �the reversal of the decision of respondent Co~nissioner of Customs dated April 11, 1972, aff irming that of t he Collect or of Cus toms of 1-funila in Administrative Case No. 339 (Customs Case No. 71-11) imposing an Administr at i ve fine of �2,000 . 00 on the vesse l lvl/S 11Temeraire1r for carrying unmanifested cargo in violation of Section 1005, in relation to Section 2521, of the Tariff and Customs Code. After respondent had filed his ans\-Ter to the petition for review but before the case co~d be tried on the merits, the parties , represented by �their respective counsel, submitted to this Court a ncompromise Agreementtt dated March 1, 1973 (pp0 33- 34, CTA rec.) , wher ein petitioner off ered to pay one half (t ) of the fine imposed, or ~1 , 000 . 00, in full and complete settle- ment of the case , which was accepted by respondent. The parties nov! pray that judgment be rendered in accordance with the said agreement. Finding the imposition of the fine in this case, as finally decided by respondent , in � accordance with law (Section 2521,

DESOL1Tr ION- CTA CAS&; NO . 2403 Tariff and Customs Code) , the same is hereby approved. Accord- ingly, upon payt~nt of the said sum of Pl, OOO . OO, the case shall be considered closed and terminated . \ SO ORDERED. Quezon City, June 29, 1973. ROHAN Mo ffi-UlLI Presiding Judge ;L -tL-~ ~r�~~ I ' Associate Judge R.ANON L. AVANCENA Associate Judge (