I REPURIJC OF THE PHILIPP ~EB CoURT OF TAX APPEALS QUEzpN CI1'Y C ONlAI~T~ HfutU T D'A vs. ACTING CQ111MISSIOI\IEH OF CUSTOHS I'tespondent. X - - - - - - - - - X D E C I S I 0 N This is· an appeal from the decision of the re- spondent dated December 29, et al.

DECISION -

CTA CASE NO . 2492 • 2 5.

That while the equipment were in transit , they were sold by one Joseph Roque , President and General Manager of Ga tev1ay Na chinery & Equipment Corp., to the herein claimant Compafiia Maritima;

6.

That the amount paid by Compafiia Haritima as purchase price of said equip- ment was deducted from the account of Gateway Nachinery & Rquipment Corp . with the Earitime Company of the Philippines;

7.

That one of the conditions set forth in the deed of s&Je is that the seller cer- tifies in the follm<ling tenor:

110f which I am the true and absolute owner per the following documents and shall forever war- rant my title to tlle same agree- ing to answer and be liable for any unpaid encumbrances , govern- ment fees and taxes existing previous to this date , if any."

CExh . 1-B) 8.

That the subject shipment was original- ly destined for Tacloban City and upon arrival at the Port of l:lanila , the Hari time Company of the Phili ppines requested the Collector of Customs for permission to discharge it at ship- side unto bonded lighter , for transfer to Pier 8, I orth Harbor , for deli very to original desti- nation;

9.

That Collector of Customs issued Ship- side Permit No. 03532 dated July 19 , 1967 (Bxh .

11C11 ) and pursuant thereto , subject ship- ment was unloaded from carrying vessel and loaded unto lighter 11Gloria 11 for transfer and discharge at Pier 8, North Harbor , Jv1ani~a ; 10.

That prior to its actual transfer to Pier 8, North Harbor , Naritime Company of the Philippines filed an amendment of th~ original destination of the said shipment from Tacloban City to Zamboanga City , which request was duly approved by the Deputy Collector of Customs .

of Nanila;

11 .

That per Customs Boat Note No. 09911 ,

DECISION -

CTA CASE NO . 2492 3 the subject shipment was among those unloaded at Pier 8, North Harbor from lighter 11Gloria 11 , a fact ackno\-Jledged by Customs t•lharfinger . Cipriano Payos and Customs Guard Lauro Janolo; 12.

That there is no evidence to prove that the subject shipment vJas delivered to its consignee at the port of destination vJhich is Zamboanga City ;

13 .

That t here was likewtse no evidence to prove t hat the corresponding customs duties and taxes due thereon were duly paid to the Bureau of Customs;

14 .

That the subject equipment were found in the possession of the claimant , Compafiia Naritima , and they were being used by said Company in its b~siness at Pier 8 , North Har- bor , l\:ianila , on April 15, 1969 , · less than two

(2) years from their arrival; 15.

That at t he time the subject shj_pment vJas unloaded at Pier 8, North Harbor , Ivranila from lighter "Gloria 11 , claimant Compa.nia 11ar- itima was a duly authorized bonded cornmon car- rier , that is , duly authorized by the Bureau of Customs to handle and carry dutiable mer - chandise discharged shipside from international vessel to any port of the Philiupines . (Pp. 46- 47 , CTA rec .; pp . 247- 2l.t-3 , Customs rec . ) It appears that on lpril 15, 1969 , the Collector of Customs for the Port of rvlanila issued a warrant for the seizure and detention of one r unit used L:Lnkbel t 1--·1odel '78 Crawler Crane and t1-v0 units used li'orklift for non- payment of customs duty, taxes and other charges . By virtue of said warrant , the National J~ureau of Investigation (NBI for short) seized from petitioner the said articles and , thereafter , seizure proceedings were insti t uted in the Bureau of Customs .

After hearing , the Collector of Cus- toms , on October 13 , 1969 , held that petitioner is a

DECISION

CTA. BASE HO . 2492 third par ty pur chaser in good faith and ordered the release of the said articles upon payment of the corresponding customs duty , taxes and other charges due thereon . On November 5, 1969 , the NBI filed an urgent motion for reconsideration of the Collector ' s decision . On Nay 4 , 1970, the Collector of Customs reconsidered his decision of October 13, 1969 and declared the forfeiture of the said articles .

On J.viay 11, 1970, petitioner appealed to respondent .

In a decision dated September 14 , 1970, respondent set aside the decis i on of the Collector of Customs and ordered the release of the seized articles to petitioner upon payment of duties , taxes and other charges due there- on .

On September 25 , 1970, the NBI moved to reconsider respondent ' s decision .

In a decision dated December 29 , 1972 , respondent set aside his decision of September 14 , 1970 and decreed the forfeiture of the articles in question in favor of the Republic of the Philippines for violation of Section 2530 (m-1 and 5) of the Tariff and Customs Code . A copy of the same was received by petitioner on January 9, 1973 • . On February 7, 1973 , petitioner filed a motion for reconsideration of the said decision. The motion was denied by respondent and a copy of the order of denial was served upon petitioner on February 23 , 1973 .

Peti-

tioner filed the petition for revievJ with this Court on February 26 , 1973o This case was submitted for decision on the basis

DECISION -

CTA CASB NO . 2492 5 of the pleadings and the Customs records . The issues raised in this case are as follows: 1.

\·Jhether or not an alleged Order dated April 28, 1970 denying the motion for reconsideration filed by the National Bureau of Investigation was actually promulgated by the Collector of Customs;

2 . 1m ether or not this C.our t has juris- diction to decide this case; and· 3.

vJhether or not the equipments in ques- tion are subject to forfeittiTe .

\1e will first resolve the jurisdictional question. Under Section 11 of Republic Act No. 1125, petitioner has thirty (30) days from receipt of the Commissioner 1 s decision ,tJi thin which to appeal to this Court . In the case at bar , it is to be noted that from January 9, 1973 , when the final decision of respondent \vas received by petitioner , to February 7, 1973 , the date the motion for reconsideration was filed, twenty- nine days had already expired .

The running of the period was interrupted from the l~tter date to February 23 , 1973 when the denial of the motion for reconsideration was received by peti- tioner .

From February 23 , 1973 to the filing of the present petition for review on February 26 , 1973 , another three days passed .

All in all petitioner consumed a period of thirty~two days which is two days beyond the thirty- day period provided in Section 11 of Republic A.ct No . 1125.

The allegation of counsel for petitioner tnat he firmly believed that this Court did not hold office

D~CISION -

CT

CASE NO. 2492 , 6 on Saturdays, so that the petition for review filed the follovling working day should be deemed on time, is with- out merit .

The pertinent provision of Rule 3, ules of the

Court of Tax

uoeals states:

-~ SEC . 3.

The office of the Clerk of

the Court of Tax

ppeals shall be opeh for the purpose of receiving petitions , pleadings , motions , and the like , during the hours of eight to twelve .h . l·f. and one to four P .lL on l:ondays to Fridays , and from eight . l.f. to one .M. on SQturdays except on such days as may be designated by lav1 or executive proc- lamation as being official holidays .

(Under-

scor ing supplied . )

Counsel should be aware that this Qourt is holding office on Saturdays .

·~ore over , k..no'\Aling that the period to appeal is about to expire , he should have displayed alertness in safeguarding the interest of his client, and having failed to adopt such measures , he has himself to blame o (Phil. International Surety Co., Inc . v . Comm. of Customs , C. T •• No . 760, November 7, 1963 . ) Having reached the conclusion on the jurisdictional issue adverse to petitioner, we deem it unnecessary to consider the other issues .

,JIIT:REF RE , the petition for review in the above- entitled case is hereby dismissed for lack of jurisdic- tion .

S 0 ORD"SRED •

Quezon City, October 14, 1975.