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Commissioner Of Customs vs. Court Of Tax Appeals, et al.

COMMISSIONER OF CUSTOMS, petitioner, vs. COURT OF TAX APPEALS and LITONJUA SHIPPING COMPANY represented by Granexport Corporation as sub-agent, respondent.

G.R. Nos. L-48886-88 | 1993-07-21

D E C I S I O N


MELO, J.:

This refers to a petition for review of the decision dated July 28, 1978 of the Court of Tax Appeals in C.T.A. Cases No. 2785, 2831 and 2832 which was promulgated prior to the issuance on February 27, 1991, of Circular No. 1-91 to the effect that appeals from a final order or decision of the Court of Tax Appeals shall be to the Court of Appeals.

The undisputed facts of the case as established by the evidence and as found by respondent Court of Tax Appeals, are as follows:

The berthing facilities of Iligan Bay Express Corporation at Kiwalan were constructed and improved and are operated and maintained solely...