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Auyong Hian vs. Court of Tax Appeals, et al.

AUYONG HIAN (HONG WHUA HANG), petitioner, vs. COURT OF TAX APPEALS, COLLECTOR OF CUSTOMS, COMMISSIONER OF CUSTOMS, CONSOLIDATED INDUSTRIES OF THE PHILIPPINES, INC. (CTIP), and LUZON STEVEDORING CORPORATIONS, respondents.

G.R. No. L-28782 | 1974-09-12

D E C I S I O N

ZALDIVAR, J:

This is the fifth time that a case involving the 600 hogsheads of Virginia leaf tobacco is before this Court. The first case was the case of "Cesar Climaco, et al., vs. Hon. Manuel Barcelona," G.R. No. L-19597, July 31, 1962 1 , hereinafter referred to as the Barcelona case; the second, the case of Collector of Customs, et al., vs. Hon. Francisco Arca, et al.," G.R. No. L-21839, July 17, 1964 2 , hereinafter referred to as the Arca case; the third, the case of Auyong Hian vs. Judge Gaudencio Cloribel, et al.," G.R. No. L-24704, July 10, 1967 3 hereinafter referred to as the Cloribel case; and the fourth,...