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Asturias Sugar Central, Inc. vs. Commissioner Of Customs, Et Al.

ASTURIAS SUGAR CENTRAL, INC., petitioner, vs. COMMISSIONER OF CUSTOMS and COURT OF TAX APPEALS, respondents.

G.R. No. L-19337 | 1969-09-30

D E C I S I O N 


CASTRO, J.: 

This is a petition for review of the decision of the Court of Tax Appeals of November 20, 1961, which denied recovery of the sum of P28,629.42, paid by the petitioner, under protest, in the concept of customs duties and special import tax, as well as the petitioner's alternative remedy to recover the said amount minus one per cent thereof by way of a drawback under sec. 106(b) of the Tariff and Customs Code. 

The petitioner Asturias Sugar Central, Inc. is engaged in the production and milling of centrifugal sugar for export, the sugar so produced being placed in containers known as jute bags. In...