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Collector Of Customs Of The Port Of Manila vs. Hermogenes Caluag, Et Al.

THE ACTING COLLECTOR OF CUSTOMS OF THE PORT OF MANILA, petitioner, vs. HON. HERMOGENES CALUAG, as Judge of Court of First Instance of Rizal, Branch IV, sitting at Quezon City and CONCEPCION S. CALALANG, respondents.

G.R. No. L-23925 | 1967-05-24

D E C I S I O N 


BENGZON, J.P., J.: 

An American military personnel assigned in the Philippines, Robert A. Gibson, purchased for $2,700.00 at the United States sometime in March 1956, a Chevrolet two-door station wagon. Shipped to the Philippines, the car was landed in Manila on September 11, 1956. 

On September 12, 1956, it was registered by Gibson, in his name, with the Motor Vehicle's Office in Quezon City. A certificate of registration was issued with the statement of its exemption from payment of registration fees, for the reason that the Chief of the MVO had received an official communication from United States military...