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1992may15 Abs CBN Tax Case PDF
1992may15 Abs CBN Tax Case PDF
COMMISSIONER OF CUSTOMS~
Respondent.
X - - - - - - - - - - - - X
COMMISSIONER OF CUSTOMS,
Respondent.
X - - - - - - - - ~ - - - X
. COMMISSIONER OF CUSTOMS,
Respondent .
X - - - - - - - - - - - - X
COMMISSIONER OF CUSTOMS,
Respondent.
X - - - - - - - - - - - - X
3 32
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
ABS-CBN BROADCASTING
CORPORATION,
P etit i on et",
COMMISSIONER OF CUSTOMS,
Re s pondent .
X - - - - - - - - - - - - X
ABS-CBN BROADCASTING
CORPORATION,
P et it i on et~ ,
COMMISSIONER OF CUSTOMS,
Res pon de nt .
X - - - - - - - - - - - - X
D E C X s X 0 N
P e t i t i o n e t~ s ABS·--CB N, !~no wn · as
333
DECISION
CTA CASES NOS. 3162, 3163 , 3 164
3165, 3166 & 3 167
which t~eads:
Phi 1 i pp in e s, Inc.
- 4
33
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
.-,
( under Procla mat io n No . 1080, dated September ~
television equipment.
33b
DECISION
CTR CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167 ·'
6
and San Fet"na ndo, L.=-. Uni o n whet"e said equ .ipment wet·e
f.~. T h e Co 1 1 e c t o t' o f C us t o ms of t he
Po1·'t of Iloi lo ot'det'ed t hat the ar t).cles
s e i 7. e d u n c1 e t' S. I . No. 15 ..... 7 3 be t' e 1 eased
on 1 y af t el' pa yment i f u ll of the assessed
custo ms duties CP5B1, 148.00) and the
intet'nal t'e ven ue taxes <P G'3, 51.1. (l!)),
e >< c 1. u s i v e of o t h e t' c h at' g E! s , pl us ;;~ f :i. n e
F.!!"JI.livalent to twice th e amount of the above
assessed duties of <Pl, 152,296.00) or a
!]t"a nc1 total of 1=:01, 9 :l 2, ':355 . 00, excl•..1s ive of
othet·· cha t' g e s; <CTA Case f\l o . 3163)
3 31
DECISION
CTR CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
33o
' .
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
- 8
Set the issues our
- 9
predicated, to wit:
3 0
DECISION
CTA CASES NOS. 3162 , 3163, 3164
3165, 3166 & 3167
10 -
sig nific a ntl y impo t't ant fot' the t'eason the1t RCPI is
041
DECISION
CTA CASES NOB. 3162, 3163 , 3164
316~, 3166 & 3167
11 -
it doe s 1'"1 0t appeat~ that RCPI has ever ey-,gaged i Y"l
Phi 1.. 466) . It is also well set tled that exempt ic•Y"•
the tax ing authot~ ity <Esso S tandard Eas tern Inc . v.
bel•::.w :
12 -
s i )·' :
13 -
2. Whether ther e was lega l basi s for the
parts in question.
Dr. August 2'3, 1966, the opi rlior. was affit'rned by the
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
14 -
15 -
c o n n e r:~ t i c n , we a 1' e of t h P. op i n i on t h at t he s i t u at i o n
i mp o 1·' t at i on c on s t i t u t e pet's on a 1 d e bt a nd 1 i en wh i c h
3 46
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
16 -
satisfied.
i nvalidate seizure.
17 -
Philippin~s
.-,.-. .-1 C.
Rarli.o Network, Inc. <Exh. U".: , pa1·'. a::.. L~~:,,
346
·'
DECISION
CTA CASES NOS. 3162, 3163 , 3164
3165, 3166 & 3167
18 -
question invalid.
Again, We disagree.
s p at~e the of
34S
DECISION
CTA CASES NOB. 3162, 3163, 3164
316S, 3166 & 3167
19 -
[1'358]).
"liquid ati •::OY•", as thet~e wa s Y•C• asce t~t ·air.ment · o:•f the
said importation s.
ar1d d e ter.tioY• iss tted again s t ABS -· CBN wet~ e Ytull and
'1 5U
DECISION
CTA CASES NOS. 3162, 31 6 3, 3164
3165, 3166 & 3167
20 -
con s i d e 1·' at i. o n of t he i s s ue i n v (J 1 v e d , i s t he d •J t y C• n
ThP te1·'m "p1··obabJ.e c::?.t.. tse'', rneans less than ev~. denc:e
351
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
21
352
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
- 22 -
surrounding th e importations and release of the
been established.
correct.
3 53
DECISION
CTA CASES NOS. 3162, 3163, 3164
316S, 3166 & 3167
- 23 -
or purchased; and
because:
instead c•f
r11.t 1 l i f i ed.
354
)
DECISION
CTA CASES NOS. 3 162, 3163, 3164
3165, 3166 & 3167
24 -
A. Yes, si1·~.
3 55
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
25 -
_,
Q. Anrl you di d not consider th at some o f
thosP i te ms you found in the
t ele visi o n statio ns wer~e locally
fabr~icated')
A. Ye s, sit~.
G~. No , nn.
ATTY. GlUHUON
356
_,
DECISION
CTA CASES NOS. 3162, 3163 , 3164
3165, 3166 & 3167
2G -
th~ moment you can show proof
that they are locally
manufacture d , even if they are
already assessed, we can still
delete them from the list.
(.~ • Yes , si t~ •
27 -
Q. C u s toms appraiser?
A• Ye s , s j_,., •
3 58
DECISION
CTA CASES NOS. 3162, 3163, 3164
3165, 3166 & 3167
28 -
n. the it' is by
co n s ul~r invoice. It is con ~; ular·
i. n •; o i c e , I th i nk•
<Sr~e T.s.n., p p.
f u t' t h e r·• g t' o u n d <1) ' i. P.. tha t th e :i. n vent ot'Y wa!';
i c1entifi Pd .
3 55
DECISION
CTA CASES NOS . 3 16 2 , 3 163, 3164
3165, 3166 & 3167
29 -
Phil. 57C).
uph e l d .
the b ,.• an c:l of f t' a u d (J n (.:m S ·-- r, B 1\l ' s i mp o t' t at i o n s ,:; s t •')
lln t h f.! ot h et' h,":l. nd, SE>ct io n ,:=.: 530 ( L.) .....3, f.. anrJ 5 of
38 0
DECISION
CTA CASES NOS. 3162, 3163, 3164
316~, 3166 & 3167
- 30 -
or' paper' all touchir1g or1 the impor' tat ion of the
good faith.
J 6i
DECISION
CTA CASES NOS. 3162, 3163, 3164
316S, 3166 & 3167
- 31 -
Cust•:•m s.
~62
DECISION
CTA CASES NOS. 3162, 3 163 , 3164
3165, 3166 & 3167
- 32 -
No . 1844, Novernbet~ 27, 1'3&7 , affit~med ir• 3'3 SCHA 2& '3
Heroce, We find fot~ the t~e s ponde r.t Commmis s ionet' o:•f
Cu <:;. t om s .
:363
DECISION
CTA CASES NOS. 3162, 3163, 3 164
3165, 3166 & 3167
33 -
penalty . No c o s t s.
SO ORDERED.
~~"' . G_4
ERNESTO D. ACOSTA
P t" e s i d i n ~1 J ud g e
WE CONCUR:
~t~~
CON ANTEfC. ROAQUIN
().,soci ,:;~.te J ud ge
STEL~DRDIVRS-FRRRREep
nC 1·: n"':
:i. T1 q (.:) ~i <; t1 C i. '" t e ,J I.) C}
CER- IFlCATION
VIII of th e Const:tution.
e~cQ ~ .
ERNESTO D. ACOSTA
P ~p s.".c.~ in ~l ,J•1 d qe
Court of T B~ nnpFa s
36 4