Back

Commissioner Of Customs Vs. Court Of Tax Appeals, Et Al.

COMMISSIONER OF CUSTOMS, petitioner, vs. COURT OF TAX APPEALS and EVERETT STEAMSHIP CORPORATION (As Owner of the SS "Fernando Everett"), respondents.

G.R. No. 47884 | 1990-07-30

R E S O L U T I O N


FELICIANO, J.:

The "Fernando Everett", a vessel owned by private respondent Everette Steamship Corporation arrived on 23 April 1969 in the Port of Manila and there discharged a shipment of fifty (50) bales of assorted textile remnants.

The gross weight of the shipment as declared in the vessel's Manifest and in Bill of Landing No. N-20-M was 17,500 pounds. Upon examination and appraisal by Customs authorities, the actual weight of the shipment was found to be 62,869 pounds more than the declared weight.

In a letter dated 9 July 1969, the Chief of the Law Division of the Bureau of Customs informed the Everett...