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Commissioner of Customs etc. vs. Pilipinas Shell Petroleum Corporation (PSPC) etc.

COMMISSIONER OF CUSTOMS, COLLECTOR OF CUSTOMS OF THE PORT OF BATANGAS, AND THE BUREAU OF CUSTOMS, PETITIONERS, VS. PILIPINAS SHELL PETROLEUM CORPORATION (PSPC), WILLIE J. SARMIENTO, PSPC VICE-PRESIDENT FOR FINANCE AND TREASURER AND ATTY. CIPRIANO U. ASILO, RESPONDENTS.

G.R. No. 205002 | 2016-04-20

D E C I S I O N
 
DEL CASTILLO, J.:
 
"Forum shopping exists if the [suits] raise identical causes of action, subject matter, and issues[; thus, t]he mere filing of several cases based on the same incident does not necessarily constitute forum shopping."[1]

This Petition for Review on Certiorari[2] assails the June 11, 2012 Decision[3] and the August 28, 2012 Resolution[4] of the Court of Tax Appeals (CTA) in C.T.A. EB Case No. 744.
 
Factual Antecedents

Respondent Pilipinas Shell Petroleum Corporation (PSPC) is a domestic corporation engaged in the business of manufacturing and selling petroleum...