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Angela Lazatin vs. Commissioner Of Customs, Et Al.

ANGELA LAZATIN, petitioner, vs. THE COMMISSIONER OF CUSTOMS and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-19753 | 1969-07-30

D E C I S I O N 


CASTRO, J.: 

On December 18, 1955 a shipment, consigned to the petitioner Angela Lazatin, arrived at the port of Manila from the United States on board the S/S Sunnyville. Declared under registry notice 1519 and entry 108305 and described in the pertinent documents 1 as seven boxes of "automatic musical instruments," the shipment was, upon examination by customs authorities, found to contain jukeboxes. The Central Bank release certificate covering the goods described them as "musical instruments" classified under Commodity Code 890110 of Circular 44 of the Central Bank, but the customs examiner found that they...