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Commissioner of Customs vs. Geronimo

The COMMISSIONER OF CUSTOMS, the DEPUTY COMMISSIONER OF CUSTOMS, and the COLLECTOR OF CUSTOMS of Manila, petitioners, vs. Honorable FRANCISCO GERONIMO, in his capacity as Judge of the Court of First Instance of Manila, Branch XII, and RAFAEL CASTRO, JR.,

G.R. No. L-31642 | 1977-10-28

D E C I S I O N

CASTRO, C.J p:

This case stems from a conflict between the decisions of two revenue officials on two independent separate claims. One was handed down by the petitioner Collector of Customs adjudicating 125 rolls of jusi material to Natividad Velasco, the assignor of the respondent Rafael Castro, Jr.; the other was promulgated by the petitioner Commissioner of Customs ordering the release of 120 rolls, also of jusi material, to Maria Azurin.

In an action for mandamus subsequently filed by the respondent Castro, the Court of First Instance of Manila, Branch XII, presided by the respondent Judge, ruled that since the...