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Commissioner of Customs vs. Hypermix Feeds Corporation

COMMISSIONER OF CUSTOMS AND THE DISTRICT COLLECTOR OF THE PORT OF SUBIC, PETITIONERS, VS. HYPERMIX FEEDS CORPORATION, RESPONDENT.

G.R. No. 179579 | 2012-02-01

SECOND DIVISION
DECISION
 
SERENO, J.:
 
Before us is a Petition for Review under Rule 45,[1] assailing the Decision[2] and the Resolution[3] of the Court of Appeals (CA), which nullified the Customs Memorandum Order (CMO) No. 27-2003[4] on the tariff classification of wheat issued by petitioner Commissioner of Customs.
 
The antecedent facts are as follows:
 
On 7 November 2003, petitioner Commissioner of Customs issued CMO 27-2003. Under the Memorandum, for tariff purposes, wheat was classified according to the following: (1) importer or consignee; (2) country of origin; and (3) port of discharge.[5] The regulation provided an...