Second Division: Petitioner
Second Division: Petitioner
Second Division: Petitioner
SECOND DIVISION
DECISION
COTANGCO-MANALASTAS,J.:
FACTS
1
Par. 3.1, Petition for Review, docket, p. 4.
DECISION
CTA Case No. 8026
Page 2 of23
2
Exhibit "32", docket, pp. 604 to 615.
3
Exhibit "1 ", BOC Records, pp. 1820 to 1822.
4
Exhibit "2", BOC Records, pp. 1823 to 1826.
DECISION
CTA Case No. 8026
Page 3 of23
truck with Plate No. UHF-184, which was parked beside the
vessels, had a hose siphoning fuel, crude oil or gasoline from
M/V Buena Suerte J-47, and an undetermined number of
barrels were being loaded with fuel, crude oil or gasoline from
M/V Buena Suerte J-1 and Buena Suerte J-55. 8
15
Exhibit "9", BOC Records, pp. 1405 to 1406; Exhibit "32", docket, pp. 604 to 615.
16
Exhibit "7", BOC records, pp. 1407 to 1408.
17
Exhibit "8", BOC Records, p. 1550.
18
Par. 2, Statement of Admitted Facts, Pre-Trial Order, docket, p. 222.
19
Exhibit "32", docket, pp. 604 to 615.
20
Exhibit "9", BOC Records, pp. 1405 to 1406.
21
Exhibit "34", docket, pp. 617 to 623.
DECISION
CTA Case No. 8026
Page 6 of23
J-47, and the container trucks with plate nos. UHF 184 and
WCJ 307.28
28
Exhibit "18", BOC Records, p. 1413.
29
Exhibit "20", BOC Records, p. 1687.
30
Exhibit "19", BOC Records, pp.1683 to 1686.
31
Ibid; Exhibit "21 ", BOC Records, p. 1688.
32
Exhibit "19", BOC Records, pp.1683 to 1686.
33
Exhibit "37", docket, p. 633.
34
Ibid; Exhibit "39" docket, pp. 667 to 686; Exhibit "22", BOC Records, pp. 1689 to 1690.
35
Par. 3, Summary of Admitted Facts, Pre·Tria1 Order, docket, p. 222.
36
Exhibit "22", BOC Records, pp. 1689 to 1690
DECISION
CTA Case No. 8026
Page 8 of23
37
Exhibit "23", BOC Records, p. I69I.
38
Exhibit "I9", BOC Records, pp.1683 to I686.
39
Ibid.
40
Exhibit "P", docket, p. 326; Exhibit "38", docket, p. 634; Exhibit "24", BOC Records, p. 1692.
41
Exhibit "25", BOC Records, pp. 1695 to 1699; Exhibit "19", BOC Records, pp.I683 to I686.
42
Exhibit "25", BOC Records, pp. I695 to I699.
43
Exhibit "15", BOC Records, pp. 1700 to I70I.
44
Par. 4, Summary of Admitted Facts, Pre-Trial Order, docket, p. 223.
DECISION
CTA Case No. 8026
Page 9 of23
ISSUES
DISCUSSION /RULING
Court within thirty (30) days from receipt of the said adverse
decision or ruling.
Up to P 50,000 P500
(Emphasis supplied)
61
Section 3301 of the TCCP previously provided:
SECTION 3301. Customs Fees and Charges. - For services rendered and documents issued by the
Bureau of Customs the following fees shall be charged and collected, by affixing documentary customs
stamps in the correct amount upon the document or any other paper which is the subject of the charge and
by the cancellation of such stamps in the manner prescribed by the Commissioner, and no such document
or any other paper shall be issued or granted by any customs official until the correct amount of stamps
shall have been affixed and cancelled: Provided, however, That fees of twenty pesos or over may be paid
in cash:
XXX XXX XXX
For each appeal in protest and seizure cases 10.00
XXX XXX XXX
DECISION
CTA Case No. 8026
Page 18 of23
63
Exhibits "Q" to "Q·4'', docket, pp. 327 to 328.
64
Exhibits "R" to "R·4", docket, pp. 329 to 330.
DECISION
CTA Case No. 8026
Page 20 of23
SO ORDERED.
WE CONCUR:
ATTESTATION
Q....__._~c:.-~. Q,
.fuA'N:i1-o c. CASTANEDA, JR.
Associate Justice
Chairperson
CERTIFICATION
Presiding Justice