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Rolando Geotina vs. Broadway & Co., Hongkong, et al.

ROLANDO GEOTINA, as Commissioner of Customs, petitioner, vs. BROADWAY & CO., HONGKONG, and THE HONORABLE COURT OF TAX APPEALS, respondents.

G.R. No. L-30077 | 1971-01-30

D E C I S I O N


TEEHANKEE, J:

Special civil action for annulment of respondent court's resolutions allowing the release for exportation upon bond to respondent foreign shipper, Broadway & Co. of Hongkong, of a cargo of 54 cases of human hair, pending said court's review and decision on the merits of said respondent's appeal from petitioner Commissioner of Customs' decision affirming forfeiture of said cargo for having been imported into the Philippines in violation of the Tariff and Customs Code.
Petitioner commissioner's principal contention is that respondent tax court's resolutions, insofar as it would allow such release and...