southern cross cement corporation

Southern Cross Cement Corporation vs. Philippine Cement Manufacturers Corporation G.R. No. 158540. July 8, 2004.* SOUTHERN CROSS CEMENT CORPORA TI ON, pe ! ! o"e#, $% . THE PHI&IPPINE CEMENT MANU' ACT URERS CORP., THE SECRET AR ( O' THE )EPAR TMENT O' TR A)E IN)US TR (, THE SECRETAR( O' THE )EPARTMENT O' 'INANCE, +" THE COMMISSIONER O' THE -UREAU O' CUSTOMS, #e%po"e"%. T ++!o"/ Ju!!+l Re$!e/ P# o!3!!o"/ Te Cou# ! "o #+" e p#o$!%!o"+l #el!e o# ! oul 3e +"+6ou" o e"7o!"!" e olle!o" o +e%, + pe#e6po#y 7u!!+l + ! !% #+!!o"+lly # o"e upo", u"le%% e#e !% + le+# % + uo#y 3+%!% o# ! . Te Cou# ! "o #+" e p#o$!%!o"+l #el!e o# ! oul 3e +"+6ou" o e"7o!"!" e olle!o" o +e%, + pe#e6po#y 7u!!+l + ! !% #+!!o"+lly #o"e upo", u"le%% e#e !% + le+# %+uo#y 3+%!% o# !. I" + #e+#, Se!o" 218 o e T+ Reo#6 A o 199: p#o!3!% +"y ou# #o6 #+"!" +" !"7u"!o" o #e%#+!" e olle!o" o +"y "+!o"+l !"e#"+l #e$e"ue +, ee o# +#e !6po%e 3y e !"e#"+l #e$e"ue oe. A %!6!l+# p!lo%opy !% ep#e%%e 3y Se!o" 29 o e SMA, ! %+e% + e ;l!" o + pe!!o" o# #e$!e 3eo#e e CTA oe% "o %op, %u%pe", o# oe#!%e oll e !6po%! ! o" o# olle ! o" o e +pp# op#!+ e +#! < u !e% o# e +op ! o" o o e# +pp#op#!+e %+eu+# 6e+%u#e%. T!% e$!"e% + le+# le!%l+!$e !"e" + e !6po%!!o" o %+ eu+# 6e+%u#e%, e%p! e e +$+!l+3!l! y o 7u! !+l #e$!e, %oul "o 3e e"7o!"e "o!%+"!" +"y !6ely +ppe+l o e !6po%!!o". S+6e/ S+6e/ 'o#u6 Sopp!"/ Te %+"+# o" o#u6 %opp!" !6pl!e% + 6+l!!ou% !"e" o %u3$e# p#oeu#+l #ule%, +" %u %+e o 6!" !% "o e$!e" !" !% +%e.Te %+"+# 3y Se!o" 5, Rule : o e 199: Rule% o C!$!l P#oeu#e !" o#e# + %+"!o" 6+y 3e + !% + =e +% o e p+#y o# !% ou"%el le+#ly o"%!ue !llul +" el!3e#+e o#u6 %opp!".> Te %+"+# !6pl!e% + 6+l!!ou% !"e" o %u3$e# p#oeu#+l #ule%, +" %u %+e o 6!" !% "o e$!e" !" !% +%e. S+6e/ S+6e/ Cou# o T+ Appe+l%/ Ju#!%!!o"/ Repu3l! A No. 1125, e %+ue #e+!" e CTA, oe% "o ee" o ! e poe# o #e$!e e!%!o"% o e )TI Se#e+#y !" o""e!o" ! e !6po%! ! o" o %+ eu+# 6e+%u#e%. Te Cou# +% lo" #e o "! ?e e le! %l + !$e ee#6!"+ !o" o $e% %ole +" e lu%!$e 7u#!%! !o" o" 6+e#% !"$ol $!" !"e#"+l #e$e"ue +" u%o6% u !e% o %u + %pe !+l!?e ou# . -y e $e#y "+u#e o ! % u" !o", e CTA !% e!+ e e lu %!$ely o e %uy +" o"%! e#+!o " o + p#o 3le6% +" +% "ee%%+#! ly e$elope +" epe#!%e o" e %u37e. A e %+6e !6e, %!"e e CTA !% + ou# o l!6!e 7u#!%!!o", !% 7u#!%!!o" o +@e o"!?+"e o + +%e %oul 3e le+#ly o"e##e +" %oul "o 3e ee6e o e!% o" 6e#e !6pl!+!o". Co"eely, Rep. A No. 1125, e %+ue #e+!" e CTA, oe% "o ee" o ! e poe# o #e$!e e!%!o"% o e )TI Se#e+#y !" o""e!o" ! e !6po%!!o" o %+eu+# 6e+%u#e%. S+6e/ S+6e/ S+6e/ S+6e/ Reu!%!e%/ U"e# Se!o" 29 o e S MA, e#e +#e #ee #eu!%!e% o e"+3le e CTA o +u!#e 7u#!%!!o" o$e# e pe!!o" o# #e$!e.U"e# Se!o" 29 o e SMA, e#e +#e #ee #eu!%!e% o e"+3le e CTA o +u!#e 7u#!%!!o" o$e# e pe!!o" o# #e$!e o"e6pl+e e#e!"B !D e#e 6u% 3e + #ul!" 3y e )TI Se#e+#y/ !!D e pe!!o" 6u% 3e ;le 3y +" !"e#e%e p+#y +$e#%ely +<ee 3y e #ul!"/ +" !!!D %u #ul!" 6u% 3e !" o""e !o " ! e !6po%! !o" o + %+ eu+ # 6e+%u#e. Te ;#% o #eu! %! e% +#e le+#l y p#e%e". Te !# #eu!%!e e%e#$e% lo%e# %#u!"y. S+6e/ S+6e/ S+6e/ S+6e/ Spl! 7u#! %! ! o" !% "o +$o#e . Te Cou# +#ee% ! e o3%e#$+!o" o e +F e" +" +6!"! %# +!$e +e "y o# 3oy !% o"e##e u+%! 7u!!+l u" !o"%, +ll o"# o$e#%!e% #el+ !" o e %u37e 6+ e# pe#+!"!" o !% %pe! +l!?+!o" +#e ee6e o 3e !"lue ! !" e 7u# !%! !o" o %+! +6!"! %# +!$e +e"y o# 3oy . Spl! 7u#!%!!o" !% "o +$o# e. S+6e/ S+6e/ S+6e/ S+6e/ Se !o " 29 !% l!@e!%e epl! ! + o"ly e #ul!"% o e )TI Se#e+#y o# e A#!ulu#e Se#e+#y 6+y 3e #e$!ee 3y e CTA.Te +uo#!y o e!e o"

southern cross cement corporation

Documents