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CJH Development Corporation Vs. Bureau of Internal Revenue, et al.

CJH DEVELOPMENT CORPORATION, Petitioner, versus BUREAU OF INTERNAL REVENUE, BUREAU OF CUSTOMS, and DISTRICT COLLECTOR OF CUSTOMS EDWARD O. BALTAZAR, Respondents.

G.R. No. 172457 | 2008-12-24

D E C I S I O N 


Tinga, J.:

Before us is a petition for review on certiorari[1] seeking the reversal of the orders dated 14 October 2005[2] and 04 April 2006[3] of the Regional Trial Court (RTC) of Baguio City, Branch 5. The RTC dismissed the petition for declaratory relief filed by petitioner CJH Development Corporation (CJH). This petition was brought directly to this Court since it involves a pure question of law in accordance with Rule 50 of the 1997 Revised Rules of Court. 

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