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Compania General De Tabacos De Filipinas vs. Actg. Commissioner Of Customs

COMPANIA GENERAL DE TABACOS DE FILIPINAS, petitioner, vs. ACTING COMMISSIONER OF CUSTOMS, respondent.

G.R. No. L-24247 | 1968-05-13

D E C I S I O N 


CASTRO, J.: 

The lone question tendered for resolution is whether a vessel, engaged in foreign trade, which berths at a privately-owned wharf or pier is liable to the payment of berthing fees under section 2903 of the Tariff and Customs Code which reads: 

"Ports without cargo shed - Every vessel engaged in foreign trade which berths at a pier, wharf, bulkhead-wharf, river or channel marginal wharf at any national port in the Philippines without cargo sheds, or which makes fast to any vessel lying at such wharf or pier, for the purpose of discharging and/or loading cargo shall pay a berthing fee of three...