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Pilipinas vs. Commissioner [RESOLUTION]

PILIPINAS SHELL PETROLEUM CORPORATION, PETITIONER, V. COMMISSIONER OF CUSTOMS, RESPONDENT.

G.R. No. 195876 | 2017-06-19

RESOLUTION
 
VELASCO JR., J.:
 
Acting on the Omnibus Motion (For Reconsideration and Referral to the Court En banc) dated January 20, 2017 filed by public respondent Commissioner of Customs, the Court DENIES the same for lack of merit. The arguments raised by respondent in this pending incident are the very same arguments raised in the petition, which have already been evaluated, passed upon, and considered in the assailed December 5, 2016 Decision. Ergo, the Court rejects these arguments on the same grounds discussed in the challenged Decision, and denies, as a matter of course, the pending motion.
 
Unlike in Chevron,...