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Commissioner Of Customs vs. Caltex (Philippines), Inc., Et Al.

COMMISSIONER OF CUSTOMS, petitioner, vs. CALTEX (PHILIPPINES), INC., and COURT OF TAX APPEALS, respondents.

G.R. No. L-24192 | 1968-05-22

D E C I S I O N 


CONCEPCION, J.: 

The Commissioner of Customs seeks the review by certiorari of a decision of the Court of Tax Appeals ordering him to refund to Caltex (Philippines) Inc. the sum of P33,766.00, without pronouncement as to costs. 

There is no dispute as to the facts, the same having been stipulated. During the period from January to September 1959, 32 shipments of assorted goods, consigned to Caltex, arrived at the Port of Cebu. The Collector of Customs thereof assessed and collected special import tax prescribed in Republic Act No. 1394, at the rate of 17%, amounting to P75,730.00, on the goods imported from...