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Genato Comm'l Corp. vs. Insular Collector of Customs

GENATO COMMERCIAL CORPORATION, plaintiff-appellant, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellee.

G.R. No. 39679 | 1934-03-13

D E C I S I O N


MALCOLM, J:

The question of first impression raised in this case concerns the liability of a local merchant who imports food supplies from a foreign country and then sells these supplies to the United States navy pursuant to contracts with the latter, to the payment of the corresponding customs duties provided by the Philippine Tariff Act of 1909. The Insular Collector of Customs and the Court of First Instance of Manila ruled in the affirmative, and the correctness of this view is contested by the importer on appeal.

The parties submitted the case on the following

STIPULATION OF FACTS

"1. That the plaintiff is a...