Back

Collector of Customs vs. Court of Appeals, etal.

COLLECTOR OF CUSTOMS for the Port of Manila, COMMISSIONER OF CUSTOMS and HON. SECRETARY OF FINANCE, petitioners, vs. COURT OF APPEALS, COURT OF FIRST INSTANCE OF MANILA, BRANCH XIII, presided over by Hon. JESUS P. MORFE and JESUS G. DE JESUS, respondents.

G.R. No. L-36527 | 1988-02-29

D E C I S I O N


GANCAYCO, J.:

This is a Petition for certiorari under Rule 45 of the Rules of Court. It seeks a review of a Decision of a Special Division of the Court of Appeals in CA-G.R. No. 01347 promulgated on January 23, 1973. 1

The record of the case discloses that private respondent Jesus G. De Jesus is a businessman engaged in the business of tobacco importation. Sometime in the late 1960s, he arranged for the importation of a sizeable amount of tobacco from Richmond, Virginia, U.S.A. When the tobacco arrived at the Port of Manila, some difficulties arose. The customs authorities refused to process the importation on the...