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Marc Donnelly & Associates, Inc. Vs. Manuel Agregado, Et Al. 095 Phil 142

MARC DONNELLY & ASSOCIATES, INC., petitioner, vs. MANUEL AGREGADO, Auditor General; CORNELIO BALMACEDA, Secretary of Commerce and Industry; and RAMON L. PAGUIA, Chief of the Sugar Quota Office, respondents.

G.R. No. L-4510 | 1954-05-31

D E C I S I O N


BAUTISTA ANGELO, J.:

This is a petition for review of a decision of the Auditor General denying the claim of petitioner of the refund of the export fees paid by it to the Sugar Quota Office in the amount of P54,862.84.

On July 2, 1946, Congress enacted Commonwealth Act No. 728, making it unlawful for any person, association or corporation to export agricultural or industrial products, merchandise, articles, materials, and supplies without a permit from the President of the Philippines. This Act confers upon the President authority to "regulate, curtail, control, and prohibit the exportation of materials abroad and to...