G.R. No.

42204 January 21, 1993

HON. RAMON J. FAROLAN, JR., in his capacity as Commissioner of Customs, petitioner,
vs.
COURT OF TAX APPEALS and BAGONG BUHAY TRADING, respondents.

Facts: On January 30, 1972, 80 bales of screen net of 500 rolls with a gross weight of 12, 777
kilograms, consigned to Bagong Buhay Trading, was declared through a customs brokers
under Entry No. 8651-72 and was valued $3, 750.00 classified under Tariff Heading No.
39.06-B of the Tariff and Customs Code at 35%. Bagong buhay paid the duties and taxes
due in the amount of P11, 350.00.
Information came to the Office of the Collector of Customs that the shipment consisted
of mosquito net made of nylon which shall fall under Tariff Heading No. 62.02. the
office of the collector of customs ordered a re-examination of the shipment. With the
result of the re-examination, the value was re-appraised to P272, 600.00 and the
shipment was forfeited by the Collector of Customs in favor of the government due to
the misdeclaration as to quantity and value.
Private Respondent appealed to Customs but it was denied so they raised the case to
Court of Tax Appeals.
The CTA reversed the decision of the Commissioner of Customs on the forfeiture of the
object involved due to fraud upon the private respondent because fraud is never
presumed. Also, they order that the shipment must be classified as polyethylene
plastic at the rate of 35% under Tariff Heading 39.02.
Issue: Whether or not the ship falls under Tariff Heading No. 39.02 with 35% rate.
Held: The decision of the CTA is affirmed. It was rendered that the ship falls under Tariff
Heading 39.02 with the rate of 35%. It was held that that principal product contains
polyethylene plastic which falls under Tariff Heading No. 39.02 instead of synthetic
woven fabric which is through an expert examination and laboratory results thus it isnt
erroneous in character.





G.R. No. 133706 May 7, 2002
FRANCISCO ESTOLAS, petitioner,
vs.
ADOLFO MABALOT, respondent.

Facts: on November 11, 1973, a Certificate of Land Transfer was issued in favor of Adolfo
Mabalot, hereinafter the Respondent, for over 5,000 square meters located in Brgy.
Samon, Sta. Maria, Pangasinan. On May 1978, the respondent is in need of money so he
passed on the subject land for the amount of P 5, 800 and P 200.00 worth of rice to the
petitioner, Francisco Estolas. According to respondent, there was only verbal mortgage
but according to the petitioner there was a sale. DAR officials issued a Transfer of
Certificate of Title in favor of the petitioner on December 04, 1987.
May 1988, respondent filed a complaint against the petitioner and on July 08, 1988, a
decision was rendered by Atty. Linda F. Peralta of DAR, saying that the Certificate of
Land Title must remain under the respondent while a sum of money must be given to
the Petitioner.
On September 20, 1988, petitioner insisted that there has been a sale and a cancellation
of the CLT in respondents name. The decision on March 09, 1989 is in favor of the
petitioner saying that the abandonment of the Respondent of the land perfected the
sale. Respondent filed a motion for reconsideration but it was denied. Until on May 03,
1989 the respondent filed an appeal to the DAR Central and was granted.
Issue: Whether or not the act of respondent in conveying to petitioner the right to possess and
cultivate the disputed parcel of land constitutes a valid abandonment thereby rendering
the transfer valid.
Held: The petition is denied. It was ruled that there was no abandonment because there must
be a clear and absolute intention to renounce or to claim or to desert a right or
property. In the case at bar, the respondent had not effectiviely abandoned the
property because he tried to redeem it. Also the petitioner had demanded P 15, 000.00
for it.





G.R. Nos. 48886-88 July 21, 1993
COMMISSIONER OF CUSTOMS, petitioner,
vs.
COURT OF TAX APPEALS and LITONJUA SHIPPING COMPANY represented by Granexport
Corporation as sub-agent, respondent.