PILIPINAS SHELL PETROLEUM CORPORATION, vs. . COURT OF TAX APPEALS EN BANC, COMMISSIONER OF CUSTOMS, COLLECTOR OF CUSTOMS OF THE PORT OF BATANGAS, BUREAU OF CUSTOMS, AND THE BUREAU OF INTERNAL REVENUE.
- G.R. Number: G.R. No. 218532-33
- Promulgated: 2021-04-28
Keywords
Republic Act No. 8749 (Clean Air Act), Rule 31 Rules of Court, Republic Act No. 1125 (Act Creating the Court of Tax Appeals), Republic Act 9503, Rule 65 Rules of Court, Mootness doctrine, Sound discretion of the court, Taxability of imported goods, Suspension of proceedings, Consolidation of cases, Mootness, Excise taxes, Petition for Certiorari, Grave abuse of discretion, Justiciable controversy, Multiplicity of suits, Quasi-consolidation, Prejudicial question, Judicial review, Petition dismissed