Back

Commissioner of Customs vs Procter & Gamble Philippine Manufacturing Corporation 169 SCRA 693

THE COMMISSIONER OF CUSTOMS, petitioner, vs. PROCTER AND GAMBLE PHILIPPINE MANUFACTURING CORPORATION and HONORABLE COURT OF TAX APPEALS, respondents.

G.R. No. L-56705 | 1989-01-31

D E C I S I O N 

GANCAYCO, J.: 

The main issue in this appeal, by way of petition for review, is whether or not the home consumption value of a shipment subject to customs duty and taxes should be based on the value shown by the consular invoice or the value established by the Bureau of Customs based on the reports of the Revenue Attache or Commercial Attache (Bureau of Custom's RVIC No. 4-438 dated April 14, 1975 in this case) and from the such other information that may be available to the Bureau of Customs. 

The facts are not disputed. In April 1975, private respondent Proper and Gamble Philippine Manufacturing...