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Aboitiz and Co. Inc., et al vs. Collector of Customs of Cebu

ABOITIZ AND CO., INC., VISAYAN COCONUT GROWERS, INC., LU DO AND LU YM CORP. FEDERAL MARKETING CORP., OVERSEAS COMMODITY CORP., SOUTHERN PRODUCTS IMPORT AND EXPORT CORP., INTERNATIONAL COPRA EXPORT CORP., EAST VISAYAS PRODUCTS, GRANT EXPORT CORP. AIC DEVEL

G.R. No. L-29466 | 1978-05-18

D E C I S I O N

AQUINO, J:

This case is about the legality of the arrastre and checking charges which the Collector of Customs of Cebu collected on export cargo. Also in issue are the jurisdiction of the Court of First Instance and the Court of Tax Appeals to entertain that question, whether the petitioners had exhausted their administrative remedies, and whether the action is an unwarranted suit against the State.

Legal background. The Tariff and Customs Code, Republic Act No. 1937, in Title VII of its Book II (Customs Law), which title deals with the fees, dues and charges collectible by the Bureau of Customs, contains Part 5 which...