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Steel Corp. of the Philippines vs. BOC

STEEL CORPORATION OF THE PHILIPPINES, PETITIONER, V. BUREAU OF CUSTOMS (BOC), BUREAU OF INTERNAL REVENUE (BIR), DEPARTMENT OF FINANCE (DOF), OFFICE OF THE PRESIDENT (OP), AND MUNICIPALITY OF BALAYAN, BATANGAS, RESPONDENTS.

G.R. No. 220502 | 2018-02-12

D E C I S I O N
 
PERALTA, J.:
 
This petition for review on certiorari under Rule 45 of the Rules of Court (Rules) seeks to reverse and set aside the November 19, 2014 Decision[1] and September 15, 2015 Resolution[2] of the Court of Appeals (CA) in CA-G.R. SP No. 127046 dismissing the appeal and affirming the Regional Trial Court (RTC) Order[3] dated June 6, 2012, which stated:
 
WHEREFORE, premises considered, the Motion for Reconsideration filed by the Office of the Solicitor General regarding the Order dated January 12, 2012, the Omnibus Motion filed by the BIR and the Motion for Reconsideration filed...