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    Rufino Lopez v. Court of Tax Appeals

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    Rufino Lopez imported netting materials into the Philippines and paid customs duties and fees. However, the Collector of Customs reassessed the value and imposed additional fees of 1,966.59 pesos. Lopez appealed to the Court of Tax Appeals, but they denied the petition and said they did not have jurisdiction to review decisions of the Collector of Customs. The issue is whether the Court of Tax Appeals has jurisdiction according to Section 11 of Republic Act 1125. The Supreme Court ruled that the Court of Tax Appeals does not have jurisdiction to review matters appealed from the Collector of Customs.

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    Rufino Lopez v. Court of Tax Appeals

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    fabsfabs
    68 views1 page
    Rufino Lopez imported netting materials into the Philippines and paid customs duties and fees. However, the Collector of Customs reassessed the value and imposed additional fees of 1,966.59 pesos. Lopez appealed to the Court of Tax Appeals, but they denied the petition and said they did not have jurisdiction to review decisions of the Collector of Customs. The issue is whether the Court of Tax Appeals has jurisdiction according to Section 11 of Republic Act 1125. The Supreme Court ruled that the Court of Tax Appeals does not have jurisdiction to review matters appealed from the Collector of Customs.

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    Rufino Lopez imported netting materials into the Philippines and paid customs duties and fees. However, the Collector of Customs reassessed the value and imposed additional fees of 1,966.59 pesos. Lopez appealed to the Court of Tax Appeals, but they denied the petition and said they did not have jurisdiction to review decisions of the Collector of Customs. The issue is whether the Court of Tax Appeals has jurisdiction according to Section 11 of Republic Act 1125. The Supreme Court ruled that the Court of Tax Appeals does not have jurisdiction to review matters appealed from the Collector of Customs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    68 views1 page

    Rufino Lopez v. Court of Tax Appeals

    Uploaded by

    fabsfabs
    Rufino Lopez imported netting materials into the Philippines and paid customs duties and fees. However, the Collector of Customs reassessed the value and imposed additional fees of 1,966.59 pesos. Lopez appealed to the Court of Tax Appeals, but they denied the petition and said they did not have jurisdiction to review decisions of the Collector of Customs. The issue is whether the Court of Tax Appeals has jurisdiction according to Section 11 of Republic Act 1125. The Supreme Court ruled that the Court of Tax Appeals does not have jurisdiction to review matters appealed from the Collector of Customs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    Rufino Lopez v.

    Court of Tax Appeals

    Thesis Statement:
    Petition for Review on certiorari the decision of the Court of Tax Appeals

    Ponente:
    Montemayor, J.

    Facts:
    1. The Petitioner imported Netting Materials from Hamburg, Germany.
    2. He Already Paid the necessary customs and duties assessed by the Collector of Customs and the
    Shipments were Released.
    3. The Collector of Customs reassessed the Dollar Value and imposed another P1,966.59 to the
    Petitioner.
    4. The Petitioner Appeals to the Court of Tax Appeals but the Latter denied the petition on the ground
    that the Court of Tax Appeals has no Jurisdiction to review decisions of the Collector Customs of
    Manila in Accordance to Sec. 7 of Republic Act No. 1125

    Issue:
    Whether or not the Court of Tax Appeals has Jurisdiction to review decisions of Collector Customs in
    accordance with Section 11 of Republic Act No. 1125

    Ruling:
    No, The Court of Tax Appeals has no Jurisdiction to review on matters containing appeal to the
    decisions of Collector of Customs.

    Under the rule of Statutory Construction, it is not the letter but rather the spirit of the law and
    intention of the Legislature that is important and which matters.

    The case at bar is a mere clerical and misprint error on the provision of Sec 11 of Republic Act 1125 in
    particular to the “Collector of Customs” instead of “Commisioner of Customs”, wherein, it is a clear
    oversight on the intention of the Law maker to give Court of Tax Appeals a Jurisdiction concerning the
    appeals on decision of the Commissioner of Customs.

    Hence, the appeal was dismissed and the Court ruled that the Respondent Court has no Jurisdiction
    over the Collector of Customs.

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