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Commissioner of Customs vs. Court of Tax Appeals and Lovsted & Company 161 SCRA 37

COMMISSIONER OF CUSTOMS, petitioner, vs. COURT OF TAX APPEALS and LOVSTED & COMPANY, INC., respondents.

G.R. No. 72069 | 1988-05-21

D E C I S I O N 

MELENCIO-HERRERA, J.: 

This is an appeal from the joint decision of the Court of Tax Appeals in CTA Cases Nos. 3177 and 3178, 1 which were appeals from the consolidated Decision of the Commissioner of Customs of Manila in Manila Protest Cases Nos. 9741 and 9742, involving the same parties and raising the same issues. 

The parties had submitted an agreed Statement of Facts in each case as follows: 

CTA Case No. 3177 
Lovsted & Co., Inc. vs. Commissioner of Customs 

STIPULATION OF FACTS 

'PETITIONER and RESPONDENT, by their undersigned attorneys herein respectfully stipulate on the...