SC rules BOC can’t collect P1-B import duty from Pilipinas Shell

The Supreme Court has dismissed with finality the appeal of the Bureau of Customs (BOC) that it be allowed to collect from Pilipinas Shell Corp. almost P1 billion, an amount representing total dutiable value of the firm’s 1996 crude oil importation.

In an eight-page resolution made public Monday, the court’s Special Third Division, through Associate Justice Presbitero Velasco Jr., denied the motion for reconsideration filed by the BOC which sought a reversal of the court’s Dec. 5, 2016 decision.

“The arguments raised by respondent in this pending incident are the very same arguments raised in the petition, which have already been evaluated, passed upon and considered in the Dec. 5, 2016 decision,” the court said.

“Ergo, the Court rejects these arguments on the same grounds discussed in the challenged decision and denies as a matter of course, the pending motion,” the court added.

In its December decision, the court said the BOC was already barred from collecting the dutiable value of the shipment amounting to P936,899,855.90 on the ground of prescription under Section 1603 of the Tariff and Customs Code of the Philippines.

Section 1603 of the Tariff and Customs Code provides that “when articles have been entered and passed free of duty or final adjustments of duties made, with subsequent delivery, such entry and passage free of duty or settlements of duties as well, after the expiration of one (1) year, from the date of the final payment of duties, in the absence of fraud or protest or compliance audit pursuant to the provisions of this Code, be final and conclusive upon all parties, unless the liquidation of the import entry was merely tentative.”

Aside from dismissing the motion for reconsideration, the court also denied the agency’s plea to refer the case to the court sitting en banc.

“Acting on the Omnibus Motion (For Reconsideration and Referral to the Court En bane) dated January 20, 2017 filed by public respondent Commissioner of…

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