COLLECTOR OF CUSTOMS

RULING TARIFF
PROTEST
PROTEST (TO COLLECTOR) With Payment CASES

ORDER OF HEARING
To make a decision

DECISION (OF COLLECTOR)

ADVERSE TO IMPORTER ADVERSE TO GOVT

COMMISSIONER OF CUSTOMS

RULE 42

ADVERSE TO GOVT
(AFFIRM) / INACTION

CTA DIVISION SECRETARY OF FINANCE

ADVERSE TO IMPORTER ADVERSE TO GOVT FAILS TO

RULE 42 (REVERSE) (AFFIRM) DECIDE

MR/MNT
FINALITY OF DECISION
SAME CTA DIVISION (UNAPPEALABLE)

RULE 42

CTA EN BANC

RULE 45

SUPREME COURT

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