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Pilipinas Shell Petroleum vs. Morales

PILIPINAS SHELL PETROLEUM CORPORATION, PETITIONER, VS. COMMISSIONER NAPOLEON MORALES, AS COMMISSIONER OF CUSTOMS, JUAN N. TAN, AS COLLECTOR OF CUSTOMS OF THE PORT OF BATANGAS, AND SIMPLICIO DOMINGO, RESPONDENTS.

G.R. No. 203867 | 2023-04-26

D E C I S I O N
 
LEONEN, SAJ.:
 
In indirect contempt proceedings, there must be a clear and definite showing that the comments were made with the intent of maligning and attacking the dignity of the court.

This resolves the Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court filed by Pilipinas Shell Petroleum Corporation (Pilipinas Shell), praying for the reversal of the Decision[2] and Resolution[3] of the Court of Tax Appeals En Banc and that judgment be rendered declaring former Commissioner Napoleon Morales (Morales), Collector Juan Tan (Tan), and Collector Simplicio Domingo...