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Commissioner Of Customs, Et Al. vs. Miguel Fortich Celdran, Et Al.

THE COMMISSIONER OF CUSTOMS and THE COMMISSIONER OF INTERNAL REVENUE, petitioners, vs. MIGUEL FORTICH CELDRAN and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-23425 | 1968-02-26

D E C I S I O N 


CONCEPCION, C.J.: 

Appeal taken by the Government from a decision of the Court of Tax Appeals. 

Sometime in October, 1960, Miguel Fortich Celdran - hereinafter referred to as Celdran - a Filipino physician, returning from the United States, in which he had stayed for about two (2) years, arrived at the Port of Cebu, bringing with him, as part of his personal belongings, a Chevrolet "Impala" Car, 1959 model. The Collector of Customs of Cebu exempted the car from the payment of customs duty, 1 but imposed and collected P889.52 as special import tax, and P11,295.12 as compensating tax, in addition to a P25.00...