Back

ABC vs. CC, et al.

ALLIED BROKERAGE CORPORATION, petitioner, vs. THE COMMISSIONER OF CUSTOMS and the COURT OF TAX APPEALS, respondents.

G.R. No. L-27641 | 1971-08-31

D E C I S I O N


FERNANDO, J:

Petitioner Allied Brokerage Corporation seeks the reversal of a decision of respondent Court of Tax Appeals dismissing its action for the refund if the amount of P35,227.00 paid to the Customs Arrastre Service allegedly in excess of what was due under the Tariff and Customs Code. Respondent Commissioner of Customs contended before respondent Court that petitioner lacked a cause of action as it did not pay under protest the charges collected and it did not exhaust the administrative remedies. Such an argument was found meritorious by respondent Court. Hence its decision now sought to be reviewed. It being...