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Comm. Of Customs vs. Court of Tax Appeals

COMMISSIONER OF CUSTOMS, petitioner, vs. COURT OF TAX APPEALS and CAMPOS RUEDA CORPORATION, respondents.

G.R. No. 70648 | 1987-07-31

D E C I S I O N


MELENCIO-HERRERA, J.:

Petitioner Commissioner of Customs seeks a reversal of the Decision of respondent Court of Tax Appeals ** in CTA Case No. 2830 entitled "Campos Rueda Corporation, Petitioner, vs. The Hon. Commissioner of Customs, Respondent" wherein respondent Court ordered petitioner to refund to private respondent Campos Rueda Corporation the Customs duties the latter had overpaid on three of its importations.

The essential facts are not in controversy, the main issue being one of law.

1) Campos Rueda Corporation (Respondent Company, for short), ordered tungsol flashers from the United States. One shipment,...