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Commissioner of Customs vs. Delgado Shipping Agency, et al.

COMMISSIONER OF CUSTOMS, petitioner, vs. DELGADO SHIPPING AGENCY and the COURT OF TAX APPEALS, respondents.

G.R. No. L-49298 | 1990-04-26

D E C I S I O N


PADILLA, J.:

The question to be resolved in this petition for review is whether or not the respondent Court of Tax Appeals erred in reducing the administrative fine imposed by petitioner on the SS "Eurygenes", from P58,400.00 to P18,000.00 under Section 2523, Tariff and Customs Code.

The facts, as stated in the petition, are the following:

On 14 April 1970, the vessel SS "Eurygenes" arrived in the port of Manila and discharged thereat a shipment of 123 bales of assorted textile remnants. The gross weight of the shipment as declared in the Bill of Lading was 61,500 pounds. But upon examination and appraisal by customs...