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    Lopez and Sons Case Digest

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    Prieti Hooman
    The Court of Tax Appeals dismissed Lopez & Sons' appeal of a customs duties reassessment by the Manila Collector of Customs. The Supreme Court affirmed, finding that (1) the Court of Tax Appeals only has jurisdiction over decisions of the Commissioner of Customs, not collectors, and (2) Lopez & Sons needed to first exhaust their administrative remedy by appealing to the Commissioner of Customs before appealing judicially to the Court of Tax Appeals.

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    Lopez and Sons Case Digest

    Uploaded by

    Prieti Hooman
    2K views2 pages
    The Court of Tax Appeals dismissed Lopez & Sons' appeal of a customs duties reassessment by the Manila Collector of Customs. The Supreme Court affirmed, finding that (1) the Court of Tax Appeals only has jurisdiction over decisions of the Commissioner of Customs, not collectors, and (2) Lopez & Sons needed to first exhaust their administrative remedy by appealing to the Commissioner of Customs before appealing judicially to the Court of Tax Appeals.

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    The Court of Tax Appeals dismissed Lopez & Sons' appeal of a customs duties reassessment by the Manila Collector of Customs. The Supreme Court affirmed, finding that (1) the Court of Tax Appeals only has jurisdiction over decisions of the Commissioner of Customs, not collectors, and (2) Lopez & Sons needed to first exhaust their administrative remedy by appealing to the Commissioner of Customs before appealing judicially to the Court of Tax Appeals.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    2K views2 pages

    Lopez and Sons Case Digest

    Uploaded by

    Prieti Hooman
    The Court of Tax Appeals dismissed Lopez & Sons' appeal of a customs duties reassessment by the Manila Collector of Customs. The Supreme Court affirmed, finding that (1) the Court of Tax Appeals only has jurisdiction over decisions of the Commissioner of Customs, not collectors, and (2) Lopez & Sons needed to first exhaust their administrative remedy by appealing to the Commissioner of Customs before appealing judicially to the Court of Tax Appeals.

    Copyright:

    © All Rights Reserved
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    Download as docx, pdf, or txt
    of 2

    G.R. No.

    L-9274 February 1, 1957


    RUFINO LOPEZ & SONS, INC., petitioner, vs. THE COURT OF TAX APPEALS,
    respondent.

    NATURE OF THE CASE: Petition for review by certiorari of a decision of the Court
    of Tax of Appeals

    SC RULING: Appeal is dismissed.

    FACTS:

     Lopez & Sons imported hexagonal wire netting ex from Hamburg, Germany.
    The Manila Collector of Customs assessed the corresponding customs duties
    on the importation on the basis of consular and suppliers invoices. Said
    customs duties were paid and the shipments were released. Subsequently,
    however, the Collector reassessed the dollar value of the cost and freight of
    said wire netting and as a result of the reassessment, additional customs duties
    in the amount of P1,966.59 were levied and imposed upon petitioner.
     Failing to secure a reconsideration of the reassessment and levy of additional
    customs duties, Lopez & Sons appealed to the Court of Tax Appeals. Acting
    upon a motion to dismiss the appeal, filed by the Solicitor General on the ground
    of lack of jurisdiction, the Tax Court, by its resolution of May 23, 1955, dismissed
    the appeal on the ground that it had no jurisdiction to review decisions of the
    Collector of Customs of Manila, citing section 7 of Republic Act No. 1125,
    creating said tax court..

    ISSUES:
     Whether or not the Court Tax of Appeals has Jurisdiction over the appeal by
    Lopez & Sons? (NO)

    RULING:

     Section 7 of Republic Act No. 1125 specifically provides that the court of Tax
    Appeals has appellate jurisdiction to review decisions of the Commissioner of
    Customs. On the other hand, Section 11 of the enumerates the persons and
    entities who may appeal mentions among others, those affected by a decision
    or ruling of the Collector of Customs, and fails to mention the Commissioner of
    Customs. While there is really a discrepancy between the two sections, it is
    more reasonable and logical to hold that in section 11 of the Act, the Legislature
    meant and intended to say, the Commissioner of Customs, instead of Collector
    of Customs.
     If persons affected by a decision of the Collector of Customs may appeal
    directly to the Court of Tax Appeals, then the supervision and control of the
    Commissioner of Customs over his Collector of Customs, under the Customs
    Law found in sections 1137 to 1419 of the Revised Administrative Code, and
    his right to review their decisions upon appeal to him by the persons affected
    by said would, not only be gravely affected but even destroyed. In thus holding,
    the Courts are not exactly indulging in judicial legislation. They are merely
    endeavoring to rectify and correct a clearly clerical error in the wording of a
    statute, in order to give due course and carry out the evident intention of the
    legislature.
     The jurisdiction of the Commissioner of Customs to review the decisions of
    the Collector of Customs under section 1380 of the Revised Administrative
    Code is not concurrent with the Court of Tax Appeals. An appeal to the
    Commissioner of Customs is purely administrative; whereas, appeal to the
    Court of Tax Appeals is manifestly judicial. And it is a sound rule that before
    one resorts to the Courts, the administrative remedy provided by law should
    first be exhausted.

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