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Renato Raymundo vs. Alberto R. De Joya

RENATO RAYMUNDO, petitioner, vs. HONORABLE ALBERTO R. DE JOYA, and HONORABLE PEDRO PACIS, in their capacity as Commissioner of Customs and Acting Collector of Customs, respectively, respondents.

G.R. No. L-27733 | 1980-12-03

D E C I S I O N


FERNANDO, J.:

On the authority of Nilsen v. Commissioner of Customs 1 as to the finality of a finding of facts by the Court of Tax Appeals, 2 this petition for review of its decision ordering petitioner to pay a deficiency tax in the amount of P3,676.00 must fail. It was shown that a certain Rafael Cavanna on June 12, 1959 acquired from one Anastacio Teodoro, Jr., a Pontiac Car, Chieftain, Model 1957 Sedan, for P6,000.00 with the former assuming whatever tax liability was due to the Bureau of Customs. In registering such car, Cavanna made it appear that the amount of P7,295.06 was paid to the government by way of customs...