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Pilipinas Shell vs. Commissioner

PILIPINAS SHELL PETROLEUM CORPORATION, Petitioner, vs. COMMISSIONER OF CUSTOMS, Respondent. Present: VELASCO, JR., J., Chairperson, PERALTA, PEREZ, REYES, and JARDELEZA, JJ.

G.R. No. 195876 | 2016-12-05

Republic of the Philippines
Supreme Court
Manila
 
THIRD DIVISION
 
DECISION

PEREZ, J.:

Before the Court is a Petition for Review on Certiorari seeking to reverse and set aside the 13 May 2010 Decision1 and the 22 February 2011 Resolution2 rendered by the Court of Tax Appeals (CTA) Former En Banc in C.T.A. EB No. 472 which dismissed petitioner's petition, and accordingly affirmed with modification as to the additional imposition of legal interest the 19 June 2008 Decision3 of the CTA Former First Division (CTA in Division) ordering petitioner to pay the amount of P936,899,883.90, representing the total dutiable value of its 1996...