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Commissioner vs. Singson

COMMISSIONER OF CUSTOMS, Petitioner, vs. WILLIAM SINGSON AND TRITON SHIPPING CORPORATION, Respondents. Present: VELASCO, JR., J, Chairperson, PERALTA,* PEREZ, REYES, and JARDELEZA, JJ

G.R. No. 181007 | 2016-11-21

Republic of the Philippines
Supreme Court
Manila
 
 
THIRD DIVISION
 
DECISION

REYES, J.:

This appeal by Petition for Review on Certiorari1 under Rule 45 of the Rules of Court seeks to reverse and set aside the Decision2 dated November 16, 2006 and the Resolution3 dated November 29, 2007 of the Court. of Appeals (CA) in CA-G.R. SP No. 83282 affirming the Decision4 dated November 18, 2003 and the Resolution 5 dated March 22, 2004 of the Court of Tax Appeals (CTA) in CTA Case No. 6406, which recalled and set aside the Warrant of Seizure and Detention (WSD) issued against the vessel M/V Gypsy Queen and its cargo of 15,000 bags of rice....