Back

Comm. Of Customs vs. Court of Tax Appeals Etal.

THE COMMISSIONER OF CUSTOMS, petitioner, vs. COURT OF TAX APPEALS and BELL ROBART MANUFACTURING, INC., respondents.

G.R. Nos. L-48144-47 | 1988-06-28

D E C I S I O N


SARMIENTO, J.:

This is an appeal, by way of a petition for review on certiorari, from the consolidated decision, dated March 10, 1978, of the respondent Court of Tax Appeals 1 pursuant to the provisions of Section 18 of Republic Act No. 1125, as amended, in relation to Republic Act No. 5440, in four (4) tax cases. 2 The dispositive portion of the appealed decision reads:

WHEREFORE, respondent Commissioner of Customs is hereby ordered to refund to petitioner Bell Hobart Manufacturing Incorporated the sums of P10,250.00, P4,169.00, P4,185.00 and P2,202.00 or a total of P20,806.00. Without pronouncement as to costs. 3

The...