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Commissioner of Customs vs Milwaukee Industries Corporation.

COMMISSIONER OF CUSTOMS, Petitioner, versus MILWAUKEE INDUSTRIES CORPORATION, Respondent.

G.R. No. 135253 | 2004-12-09

D E C I S I O N

SANDOVAL-GUTIERREZ, J.:

Assailed in this petition for review on certiorari[1] are the Decision[2] dated July 8, 1998 and Resolution dated August 24, 1998 of the Court of Appeals in CA-G.R. SP No. 44496, affirming the Decision of the Court of Tax Appeals (CTA) in C.T.A. Case No. 5160. The CTA Decision reversed and set aside the Commissioner of Customs' Decision ordering the forfeiture of respondent's shipment of imported steel billets.

Milwaukee Industries Corporation, respondent, is a domestic corporation engaged in the importation of steel billets, with principal office at No. 130 Amorsolo Street, Legaspi Village,...