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Secretary of Finance Vs. Oro Maura Shipping Lines 593 SCRA 14

SECRETARY OF FINANCE, Petitioner, versus ORO MAURA SHIPPING LINES, Respondent.

G.R. No. 156946 | 2009-07-15

D E C I S I O N


BRION, J.:

We resolve the petition[1] filed by the Secretary of Finance (petitioner), assailing the Decision dated August 26, 2002,[2] and Resolution dated January 20, 2003[3] of the Court of Appeals (CA) in CA-G.R. SP No. 64644. The CA affirmed the decision[4] dated March 29, 2001 of the Court of Tax Appeals (CTA) holding that the assessment made by the Customs Collector of the Port of Manila on respondent Oro Maura Shipping Lines' (respondent) vessel M/V "HARUNA" had become final and conclusive upon all parties, and could no longer be subject to re-assessment.

FACTUAL ANTECEDENTS

On November 24, 1992, the...