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Geotina vs. Court of Tax Appeals 40 SCRA 362

ROLANDO E. GEOTINA, in his capacity as COMMISSIONER OF CUSTOMS, petitioner, vs. THE COURT OF TAX APPEALS and UNITRADE, INC., respondents.

G.R. No. L-33500 | 1971-08-30

D E C I S I O N 

TEEHANKEE, J: 

Petitioner commissioner of customs has filed the instant petition either as an original action for certiorari or as an appeal via certiorari by way of challenging the validity of the decision of the Court of Tax Appeals dated April 23, 1971 and of its resolution of May 3, 1971 granting the private respondent's petition in the case below 1 and ordering petitioner commissioner to release on P550,000.00 bond an alleged no-dollar shipment of 37,042 cartons of fresh apples without the corresponding Central Bank release certificate. 

The Court accepted the petition as an original action, requiring...