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Afgha Inc. vs. Hon. Court of Tax Appeals, et al

AGFHA INCORPORATED, Petitioner, versus HON. COURT OF TAX APPEALS AND COMMISSIONER OF CUSTOMS, Respondents.

G.R. No. 172051 | 2007-07-27

D E C I S I O N
 


CARPIO MORALES, J.:

On December 12, 1992, a shipment of bales of "text grey cloth" arrived at the Manila International Container Port. The shipment was later placed under a Hold Order, following which forfeiture proceedings were taken for alleged violation of Section 2530 (f) and (1) (3-5) of the Tariff and Customs Code.

Agfha Incorporated (petitioner), claiming to be the lawful owner of the shipment, filed a motion for intervention.

By Decision dated September 5, 1994, the District Collector of Customs ordered the forfeiture of the shipment in favor of the government, drawing petitioner to lodge an appeal to...