Back

Secretary of the Department of Finance Vs. Court of Tax Appeals and Kutangbato Conventional Trading Multi-Purpose Cooperative

SECRETARY OF THE DEPARTMENT OF FINANCE, Petitioner, - VERSUS - COURT OF TAX APPEALS (SECOND DIVISION) AND KUTANGBATO CONVENTIONAL TRADING MULTI-PURPOSE COOPERATIVE, Respondents.

G.R. No. 168137 | 2013-08-07

SECOND DIVISION

RESOLUTION

PERLAS-BERNABE, J.:

Assailed in this petition for certiorari 2 are the Resolutions dated December 21, 2004 3 and April 18, 2005 4 of the Court of Tax Appeals — Second Division (CTA) in C.T.A. Case No. 7028, granting private respondent Kutangbato Conventional Trading Multi-Purpose Cooperative’s (KCTMPC) Motion to Release Goods Under Bond 5 (motion to release).

The Facts

On the strength of a Warrant of Seizure and Detention issued on January 31, 2003 (seizure warrant) by the Bureau of Customs, 4th Collection District, Batangas (BOC), 73 container vans loaded with 29,796 bags of ...