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Chan Kian Vs. Court Of Tax Appeals, Et Al. 105 Phil 904

CHAN KIAN, doing business under the name and style SHANGHAI TING TING SOY FACTORY, petitioner, vs. THE COURT OF TAX APPEALS AND THE COLLECTOR OF CUSTOMS, respondents.

G.R. No. L-12184 | 1959-05-29

D E C I S I O N


LABRADOR, J.:

Petition for review of a resolution of the Court of Tax Appeals, dismissing an appeal of the petitioner against an order of seizure issued by the Collector of Customs of Manila.

On September 19, 1955, the Collector of Customs of Manila ordered the forfeiture in favor of the Government on 7,166 bales and bundles of old newspaper consigned to the Shanghai Ting Ting Soy Factory for failure of the importers to secure a release certificate of the said merchandise in accordance with Circulars No. 44 and 45 of the Central Bank, and as said merchandise had already been released to consignee under surety bonds, for...