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Federal Express vs. Airfreight 2100, et. al.

FEDERAL EXPRESS CORPORATION, PETITIONER, VS. AIRFREIGHT 2100, INC. AND THE COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS.

G.R. No. 225050 | 2021-09-14

FIRST DIVISION

D E C I S I O N
 
GESMUNDO, C.J.:
 
Before the Court is a Petition for Review on Certiorari[1] filed by petitioner Federal Express Corporation (FedEx) under Rule 19.37 of the Special Rules of Court on Alternative Dispute Resolution (ADR),[2] otherwise known as the Special ADR Rules. It is one of the multiple cases which traces its roots from arbitration proceedings between FedEx and respondent Airfreight 2100, Inc. (AF2100).
 
Antecedents
 
A. Arbitration Case
 
FedEx is a foreign corporation licensed to do business in the Philippines, and primarily engaged in international air carriage,...