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MITSUBISHI MOTORS PHILIPPINES CORPORATION, PETITIONER, VS. BUREAU OF CUSTOMS, RESPONDENT.

MITSUBISHI MOTORS PHILIPPINES CORPORATION, PETITIONER, VS. BUREAU OF CUSTOMS, RESPONDENT.

G.R. No. 209830 | 2015-06-17

FIRST DIVISION
 
D E C I S I O N

PERLAS-BERNABE, J.:

Assailed in this petition for review on certiorari[1] are the Resolutions dated June 7, 2013[2] and November 4, 2013[3] of the Court of Appeals (CA) in CA-G.R. CV No. 99594, which referred the records of the instant case to the Court of Tax Appeals (CTA) for proper disposition of the appeal taken by respondent Bureau of Customs (respondent).

The Facts
 
The instant case arose from a collection suit[4] for unpaid taxes and customs duties in the aggregate amount of P46,844,385.00 filed by respondent against petitioner Mitsubishi Motors Philippines Corporation (petitioner) before the...