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Kaneo Sotoyama, etal vs. Court of Tax Appeals etal.

KANEO SOTOYAMA, MIKIO NAWA, FUJICO NAWA and MASAYOSHI IWAMA, petitioners, vs. COURT OF TAX APPEALS and THE COMMISSIONER OF CUSTOMS.

G.R. No. L-52221 | 1987-01-30

D E C I S I O N


FERNAN, J.:

Petition for review on certiorari of the decision of the Court of Tax Appeals in CTA Case No. 2902 entitled, "Kaneo Sotoyama, Mikio Nawa, Fujico Nawa and Masayoshi Iwama, Petitioners versus Commissioner of Customs, Respondent," which affirmed the forfeiture in favor of the government of the foreign currencies seized from petitioners under Seizure Identification No. MIA-1350-76 of the Bureau of Customs; as well as the denial by the same court of petitioners' motion for reconsideration and/or for new trial.

Petitioners, all Japanese nationals, came to the Philippines on December 29, 1975 as tourists or...