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COMMISSIONER OF CUSTOMS,</b> Petitioner, vs. MARINA SALES, INC., Respondent.

Commissioner of Customs vs. Marina Sales, Inc.

G.R. No. 183868 | 2010-11-22



Republic of the Philippines
SUPREME COURT
Manila


SECOND DIVISION


G.R. No. 183868               November 22, 2010


COMMISSIONER OF CUSTOMS, Petitioner,

vs.

MARINA SALES, INC., Respondent.


D E C I S I O N


MENDOZA, J.:


In this petition for review on certiorari1 under Rule 45, the Commissioner of Customs (Commissioner), represented by the Office of the Solicitor General (OSG), assails the April 11, 2008 Resolution2 of the Court of Tax Appeals En Banc (CTA-En Banc), in C.T.A. E.B. No. 333, dismissing his petition for review for his failure to file a motion for reconsideration before the Court of Tax Appeals Division ...