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Commissioner Of Customs Vs. Lt. Col. Leopoldo Relunia 105 Phil 875

COMMISSIONER OF CUSTOMS, petitioner, vs. LT. COL. LEOPOLDO RELUNIA, respondent.

G.R. No. L-11860 | 1959-05-29

D E C I S I O N


MONTEMAYOR, J.:

This is an appeal by the Commissioner of Customs from the decision of the Court of Tax Appeals, the dispositive portion which reads:

"FOR THE FOREGOING CONSIDERATION, we are of the opinion that the forfeiture of the electric range in question under Section 1363(g.) is illegal. Accordingly, it is hereby ordered that the said article be released to the herein petitioner upon payment of the corresponding customs duties, taxes or charges. Without pronouncement as to costs."

On December 10, 1953, the RPS "MISAMIS ORIENTAL", a unit of the Philippine Navy was dispatched to Japan to transport contingents of the...