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Commissioner of Customs vs. Court of Tax Appeals, et al.

THE COMMISSIONER OF CUSTOMS, petitioner, vs. THE COURT OF TAX APPEALS and EUSEBIO DICHOCO, respondents.

G.R. No. L-33471 | 1972-01-31

D E C I S I O N


ZALDIVAR, J:

Petition for certiorari with preliminary injunction, to annul and set aside two resolutions of respondent Court of Tax Appeals in CTA Case No. 2206, the first dated March 24, 1911, ordering petitioner Commissioner of Customs to release under bond to respondent Eusebio Dichoco the shipment of 438 packages of foodstuffs; and the second, dated April 19, 1971, denying the motion of petitioner for reconsideration of the order of March 24, 1971 and giving him three days within which to comply with said order.

A shipment of 438 packages of foodstuffs, declared in the name of respondent Eusebio Dichoco, hereinafter...