Court of Tax Appeals
0CTA Case No. 4029
REFUBLIC OF THE FPHILIPFINES
COURT OF TAX APPEALS
QUEZON CITY
AMERICAN FRESIDENT LINES, LTD.
in its capacity as agent of
SS “PRESIDENT TAFT", ;
Fatitioner,
we Varous “~ £.T.A. CASE NO. 4029
COMMISSIONER OF CUSTOMS,
Respandent.
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This case i285 about an administrative fine
imposed against petitioner’s vessel, SS "Fresident
Taft", for violation of Section 10205 in relatian to
Section 2521 of the Tariff and Customs Code. ,
Qn December 219, $1977, SS "Fresident Taft"
under Registry No. 2621 arrived at the Fort of
Manila. Amang the shipments on board is a box of
Fower Shovel Farts of fifty (5O)} kgs. consigned to
petitioner, AFL Manila, as so manifested in the
covering Bill of Lading No. 152847. Subsequent
Customs examination however shows that the cargo
Fee
cy
— — a
DECISION -
CTA CASE WO. 4029
Creseys
hued Yoyo CTL br chificatian of morro ope kadbaer pughk oan oamendmank toa the Mary fee withouk projucice to any administrative ackion that may fe owarcopded under dhe prmmis tho Past teeter of admande tees baw fim cof Pus, QO IPALSS impo R}yes Mean dees depres af Pres taaaes af firmed thie Me keboest hhat tive repapey bearing oan tie cdesignated weddoas wuneler laration of weight, Cue ho btyphegraphical @rrors cammitte foam goad ath owitdy ome apkhentian bo violate the law or
DECISION -
CTA CASE NO. 4029 y hhe carreapanding mr thes taba die mere Wet entered and abbached bho the ariganal
Bon AS
suc hy the acm irra hratavee filmes of POS, QO VIAAS unjustly and unreasonably imposed, Reegenicdend os rir var ydriey mhiaeesd) ap ouirimana fev tec ahligahian 5 camirg Pram oa Fore tar port hea have aon boar a completo ard oarrerchk manifest of allo huer thefeah tie pups oF 0 bbe mepoug haen bk. Any such arpomep dy, mr even qonad fiom Liability Lhomeay. The simple gquestian for monsideration is whether there was clearly an error in the re pander os cancg lusian that petitioner failed camp lance wilt the indispensable caning fran oa
DECISION ~-
CTA CASE NO. 4029 Former prac! on hoard a ccemp bee mana fers af oad fieses rift are dra bin mht oof hhe carca Live gana hien in Se tion ibid, finde applicatian, that if any cannery fe aac) La gy theary tere bicoes anyel Len ee CPO Gy brah nat exe 4 schainig Tidak yo oP bicwascuied Poca 4 CIey PECTS Weroordpoagire eid hire ee nonce t Commis Loner .
Tr bbe. ere hes poe het thier A fead dures eve fey clre dered ary oe carga ates) Fond thes wnedudang bha MVitioighy dbie owe cept capper be fem ordrcrt@c Larescd , Ly caddie as reve all Teseqad. PLar presses; ey pec oye every fF i lec avering the carga. AS this held ain oa ar import, "The proper mani fe provided an shouted be Loterpre hed to mean a camp as provicect
DECISION -
CTA CASE NO. 4029 coon LOO Co aforecihed, bhe pertinent ‘Rach mei Perch shed dni dude fhe porch of Wepre der an bbrer pert oof ehobiser y owrttty 2 fame
(Uae
thoes omar, epapbdeny mf bbe perch ef he mone dane acordnag aupp lied) marge do fie mpeci fied, Fire, “yes fae luston oof the Amaury br Tear Lite ao kid reyes sear thevey ss reside Uday mart frasd irre ampr testes. Threspers Lyre uaines Geapye cere. ‘Commissioner of Customs vs. Court of Tax Appeals & Gmith Bell & Cn., Inec.. O.R.
Vive Foudere bea dewdlare hl eorppeet medeghe ain Figsgesyiop tie payed ce Lary Liie mean d fees b porn! appehens & of the VTarath ame Chasheme Code tiie eared id dap. tahy iis hs prec ise Ly coikemplates such situate poacding as fol lowes
Actual and Declared Weight of Manifested
Arkie If the grass wight af any arebied wer des ‘ibed in the mani y tremty CRO pee ore 5 dec larect diy Re oo merrafersk eu ball oof lading bhermeoar , amid othe Collector shall be of he oap brian Phat osoeh diccerepancy was
Te
cy pantc dees ehoexceecda hy more hhe enkim fhe greases wedeyhk
DECISION -
amas dasa y ropybram och tdar Lage ert he cay boar des thy re hey tibet a By may fre dainpercod caper bile ea \:
' oe Loon b arey sen syoum ot yeape iry Paes apeyexcad Drord chee: bes clea. "Mad tio augers dd tba fd aab a baby rer bye ha ured ouimchene berth woes dof og gspartesh etesepea harvey bts wodoae ipy bas iPbyta 3 not Pre otpeiaghy) char Lar eel WHERE OR resnondent’s decision is hereby set aside and the administrative fine against petitioner cancelled. No costs.
S0 ORDERED.
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