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Carrara Marble Philippines vs Commisioner ofCustoms

CARRARA MARBLE PHILIPPINES, INC., petitioner, vs. COMMISIONER OF CUSTOMS, respondent.

G.R. No. 129680 | 1999-09-01

D E C I S I O N


DAVIDE, JR., C.J.:

In this petition for review on certiorari, petitioner urges us to set aside the decision1 [Rollo, 65-75. Per Alicia Austria-Martinez, J., with Buena, A., and Callejo, Sr., R., JJ., concurring.] and resolution2 [Rollo, 77.] of the Court of Appeals in CA-G.R. SP No. 42976 affirming the decision of the Court of Tax Appeals (CTA). The CTA upheld the legality of the forfeiture proceedings conducted by the Collector of Customs of articles illegally withdrawn from Customs custody, and ordered their delivery to the winning bidder in the auction sale.

As summarized by the Court of Appeals, the antecedents of...