Silver Swan Manufacturing Company v. Customs

CONCEPCION, J.:

Petition for review of a resolution of the Court of Tax Appeals granting a motion to dismiss of respondent Commissioner of Customs and dismissing a petition filed by the Silver Swan Manufacturing Company, Inc., with said Court. The main facts are set forth in the aforementioned resolution from which we quote: The petitioner, a corporation duly organized under the laws of the Philippines with offices located at 209 A. del Mundo St., Grace Park, Caloocan, Rizal, was granted tax exemption in the manufacture of soy sauce by the Secretary of Finance pursuant to the provisions of Republic Act No. 901(Annexes "A" & "B", Petition).

The grant commenced August 27, 1957, and limited the materials to be imported only to cellulose bands, soy beans, monosodium glutamate, and preservatives. (See Annex "3", and par. 5, Petition for Review).

At various times between March 5 and September 30, 1957, the petitioner imported raw materials for use in its manufacture of soy sauce, on which it paid duties and taxes on the dates indicated below: Date of Payment Articles Duties Paid Import Tax Paid Customs O.R. No. 1. 3/ 5/57 Soy Beans P295.43 P1,857.35 55900 2. 3/ 6/57 Soy Beans 354.63 2,216.52 56132 3.

4/16/57 Soy Beans 422.59 2,435.67 61699 4. 4/17/57 Cellulose Bands 372.02 593.66 61908 5. 5/14/57 Sodium Benzoate 194.96 527.62 52225 6.

5/14/57 Cellulose Bands 15.39 27.01 52226 7. 6/21/57 Cellophane Paper 760.50 309.96 71856 8. 8/ 2/57 Soy Beans 11,469.00 4,624.00 53912 9.

8/22/57 Vinyl Bags 353.00 545.00 58693 10. 9/16/57 White Beans 949.00 1,705.00 64300 11. 9/30/57 Soy Beans 2,849.00 1,204.00