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Pilipinas Shell Petroleum Corporation Vs. Commissioner of Customs

PILIPINAS SHELL PETROLEUM CORPORATION, Petitioner, versus COMMISSIONER OF CUSTOMS, Respondent.

G.R. No. 176380 | 2009-06-18

D E C I S I O N


BRION, J.:

Before us is the Petition for Review on Certiorari[1] filed by petitioner Pilipinas Shell Petroleum Corporation (Shell) questioning the Decision[2] of the Court of Appeals (CA) in CA-G.R. SP No. 78564. The CA decision set aside the resolutions[3] issued by the Court of Tax Appeals (CTA) in CTA Case No. 6484, which in turn denied the respondent Commissioner of Customs' (respondent) Motion to Dismiss the petition for review Shell filed with the tax court. The CA decision effectively dismissed Shell's tax protest case.

BACKGROUND FACTS

Shell is a domestic corporation engaged, among others, in the importation of...