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Actg. Commissioner of Customs vs. Court of Tax Appeals, et al.

ACTING COMMISSIONER OF CUSTOMS, petitioner, vs. COURT OF TAX APPEALS and CHARLES ANDRULIS, respondents.

G.R. No. L-62636 | 1984-04-27

D E C I S I O N


MELENCIO-HERRERA, J.:

A proceeding for review on certiorari of the Decision of respondent Court of Tax Appeals in CTA Case No. 3201, which reversed the Decision of petitioner, the Acting Commissioner of Customs, decreeing the forfeiture of various foreign currencies for in the possession of private respondent (Charles Joseph Andrulis) for violation of Central Bank Circular No. 534, in relation to section 2530(f) of the Revised Tariff and Customs Code.

On 20 February 1980, Andrulis representing himself as an American businessman "on joint ventures with his Filipino counterparts", arrived in Manila and checked in at the...