Back

Commissioner Of Customs Vs. Campos Rueda Corporation, Et Al.

THE COMMISSIONER OF CUSTOMS, petitioner, vs. CAMPOS RUEDA CORPORATION AND HONORABLE COURT OF TAX APPEALS, respondents.

G.R. No. L-55020 | 1990-08-20

D E C I S I O N


MEDIALDEA, J.:

This is a petition for review of the decision of the Court of Tax Appeals in C.T.A. Case No. 2829 entitled "Campos Rueda Corporation, Petitioner, v. The Honorable Commissioner of Customs, Respondents" reversing the decision of the Commissioner of Customs dismissing the protest of private respondent Campos Rueda Corporation.

The facts of the case as taken from the decision of respondent court and which are not disputed are as follows:

Private respondent Campos Rueda Corporation (Campos Rueda, for brevity) imported 46 cartons (consisting of 27,000 pieces) of Tungsol flashers. Before the goods arrived at...