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Feeder International Line, Pte., Ltd. Vs. Court Of Appeals, Et Al.

FEEDER INTERNATIONAL LINE, PTE., LTD., but its agent FEEDER INTERNATIONAL (PHILS.) INC., petitioner, vs. COURT OF APPEALS, Fourteenth Division, COURT OF TAX APPEALS, and COMMISSIONER OF CUSTOMS, respondents. Emma Quisumbing-Fernando and Yolanda Quisumbing-Javellana & Associates for petitioner.

G.R. No. 94262 | 1991-05-31

D E C I S I O N


REGALADO, J.:

The instant petition seeks the reversal of the decision of respondent Court of Appeals dated May 8, 1990, affirming the decision rendered by respondent Court of Tax Appeals which found the vessel M/T "ULU WAI" liable under Section 2530(a) of the Tariff and Customs Code of the Philippines (Presidential Decree No. 1464), as amended, and its cargo of 1,100 metric tons of gas oil and 1,000 metric tons of fuel oil liable under Section 2530(a), (f), and (1-1) of the same Code and ordering the forfeiture of the said vessel and its cargo. 1

The facts as culled from the decision of the Court of Appeals in CA-G.R....