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Phil. Iron Mines, Inc. vs. Commissioner Of Customs, Et Al

PHILIPPINE IRON MINES, INC., petitioner, vs. THE COMMISSIONER OF CUSTOMS and COURT OF TAX APPEALS, respondents.

G.R. No. L-23359 | 1969-10-31

D E C I S I O N 


TEEHANKEE, J.: 

These three cases are herein jointly decided, since they involve similar facts and the common issue of whether or not wharfage dues are collectible, under sections 2801 and 2802 of Republic Act No. 1937, commonly known as the Tariff and Customs Code, on goods loaded or unloaded at private wharves. 

In L-23359, petitioner Philippine Iron Mines, Inc. protested the assessment and collection by customs authorities of wharfage dues in the total sum of P11.00 on its two importations of certain goods unloaded at its private wharf at Larap, Panganiban, Camarines Norte. 

In L-23679, petitioner...