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Southwest Agricultural Marketing Corporation vs. Secretary Of Finance, Et Al.

SOUTHWEST AGRICULTURAL MARKETING CORPORATION, plaintiff-appellant, vs. THE SECRETARY OF FINANCE, THE COMMISSIONER OF CUSTOMS and GUSTAVO A. SUAREZ, defendants-appellees.

G.R. No. L-24797 | 1968-10-08

D E C I S I O N 


CONCEPCION, J.: 

Appeal by plaintiff, Southwest Agricultural Marketing Corp., from an order, of the Court of First Instance of Manila, dismissing the complaint in this case, without special pronouncement as to costs. 

Plaintiff is a domestic corporation seemingly engaged - in its own behalf and as agent of others - in the export of coprax from the port of Davao. By virtue of a contract entered into, on May 9, 1963, pursuant to Section 1213 of the Tariff and Customs Code - hereinafter referred to as the Code 1 - by and between the Commissioner of Customs - hereinafter referred to as Commissioner - on behalf of...