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Commissioner of Customs vs Court of Tax Appeals, et al

COMMISSIONER OF CUSTOMS, petitioner, vs. COURT OF TAX APPEALS and PHILIPPINE CASINO OPERATORS CORPORATION, respondents.

G.R. No. 132929 | 2000-03-27

D E C I S I O N

MENDOZA, J.:

The issue for decision in this case is whether the Philippine Casino Operators Corporation (PCOC) is, by virtue of its concessionaire's contract with the Philippine Amusement and Gaming Corporation (PAGCOR), exempt from the payment of duties, taxes and other imposts on importations. Both the Court of Appeals and the Court of Tax Appeals ruled in the affirmative. Hence this petition.

The facts are as follows:

PAGCOR is a government corporation with exclusive franchise to operate and maintain gambling casinos. On July 5, 1977, it entered into a contract with PCOC for the operation of its floating casino off...