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CA
GRN 134114 July 6, 2001
De Leon, Jr. &:
Facts:
CTA Dismissed petitioners motion to grant refund on allegedly overpaid impost
duties, on its various importations of milk and milk products in the amount of 5M.
Petitioners were assessed customs duties and advance sales taxes by Collector of
Customs for each separate importations on the basis of the published Home
Consumption Value. Petitioners paid the same but under protests. On October
1986, petitioner finally failed a claim for refund of before BIR and the following
day, filed the petition for review with CTA which ordered BIR to refund P 4,489
representing the overpaid advance and Sales Taxes. The refund for alleged
overpaid customs duties amounting to P 5.008M were left with the collector of
customs undecided after almost 6 years. On Aug 22, 1990, petition filed a petition
for review with CTA dismissed for what of jurisdiction. Case was filed with CA on
certiorari (Rule 45) but dismissed for CTA jurisdiction is not concurrent with the
appellate jurisdiction of Commissioner since there was no decision yet from
Collector from Customs.
Issue:
Whether or not petitioner is entitled for alleged overpayment of customs duties on
importations thus be remanded to CTA for further review.
Ruling:
We find that the recommended remand of the case to CTA is warranted. For the
proper verification and determination of the factual basis and merits of this
petition and in order that the ends of substantial justice and fair play my be sub
served. Tariff and Customs Code provides that in all claims for refund of customs
duties are paid and upon receipts of such claims is mandated to verify the same by
the record of his office. In such claim is found correct and in accordance with law,
the collector shall certify the same to the commissioner with his recommendation
together with all the necessary papers and documents.
Solutio indebt its misplaced because there is no factual showing that the collection
was more than what is required of the petitioner when it made the importations.
There is no factual finding yet that petitioner is indeed entitled to its claim of
overpayment and if how much is he entitled.
Facts:
Petitioner Nestle Philippines, Inc. transacted sixteen separate
importations of milk and milk products from different countries between the
period of July and November 1984. It paid the corresponding customs duties
and advance sales taxes to the Collector of Customs of Manila for each
transaction based on the published Home Consumption Value (HCV) as