BUREAU OF CUSTOMS, PETITIONER, VS. BUSH BOAKE ALLEN (PHILS.), INC., RESPONDENT.
- G.R. Number: G.R. No. 208465
- Promulgated: 2021-04-28
Keywords
Republic Act No. 9282, Republic Act No. 1125 Section 7, Batas Pambansa Blg. 129 Section 19(6), Tariff and Customs Code of the Philippines Section 106(c), National Internal Revenue Code Section 106, Civil Code Article 1231, doctrine of good faith and for value, taxation, customs duties, tax credit certificates, jurisdiction of courts, collection of sum of money, exclusive appellate jurisdiction, post-audit, fraudulently issued, collection case, final and executory, writ of certiorari, preponderance of evidence, original assessment