Back

Associated Sugar, Inc., et al. Vs. Commissioner of Customs, et al.

ASSOCIATED SUGAR, INC., BACOLOD-MURCIA MILLING CO., INC., TALISAY-SILAY MILLING CO., INC., MA-AO SUGAR CENTRAL CO., INC., and FINANCING CORPORATION OF THE PHILIPPINES, petitioners-appellants, vs. COMMISSIONER OF CUSTOMS and COURT OF TAX APPEALS, respondents-appellees.

G.R. No. L-30391 | 1982-11-25

D E C I S I O N


AQUINO, J.:

This case is about the legality of wharfage dues in the sum of P904,236.38 collected by the Commissioner of Customs from the five petitioners in connection with their exportation of sugar which was shipped from two private wharves.

There is no dispute as to the facts. On various dates between 1959 and 1966 the petitioners shipped raw sugar to the United States on board ocean-going vessels. The shipments were loaded at the Sto. Niño Wharf located in Bacolod City and the wharf of the Philippine Bulk Corporation at Pulupandan, Negros Occidental. The wharves were of private ownership. No government port...