Cited Laws
TL;DR — Ruling
WHEREFORE, judgment is hereby rendered in favor of petitioner declaring Executive Order 156 [Article 2, Section] 3.1 for being unconstitutional and illegal; directing respondents Collector of Customs based at SBMA to allow the importation and entry of used motor vehicles pursuant to the mandate of RA 7227; directing respondent Chief of the Land Transportation Office and its subordinates inside the Subic Special Economic Zone or SBMA to process the registration of imported used motor vehicle; and…
WHEREFORE, judgment is hereby rendered in favor of petitioner declaring Executive Order 156 [Article 2, Section] 3.1 for being unconstitutional and illegal; directing respondents Collector of Customs based at SBMA to allow the importation and entry of used motor vehicles pursuant to the mandate of RA 7227; directing respondent Chief of the Land Transportation Office and its subordinates inside the Subic Special Economic Zone or SBMA to process the registration of imported used motor vehicle; and in general, to allow unimpeded entry and importation of used motor vehicles to the Philippines subject only to the payment of the required customs duties. SO ORDERED.
ASIA INTERNATIONAL AUCTIONEERS, INC. AND SUBIC BAY MOTORS CORPORATION, VS. HON. GUILLERMO L. PARAYNO, JR., IN HIS CAPACITY AS COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE (BIR), THE REGIONAL DIRECTOR, BIR, REGION III, THE REVENUE DISTRICT OFFICER, BIR, SPECIAL ECONOMIC ZONE, AND OFFICE OF THE SOLI
G.R. No. 163445 -
CaseG.R. No. 235258 - FENIX (CEZA) INTERNATIONAL, INC., VS. HON. EXECUTIVE SECRETARY, HON. SECRETARY OF FINANCE, THE COMMISSIONER OF CUSTOMS, THE DISTRICT COLLECTOR OF CUSTOMS, HON. HEAD OF THE LAND TRANSPORTATION OFFICE, AND THE CAGAYAN SPECIAL ECONOMIC ZONE AUTHORITY.D E C I S I O N - Supreme Court E-
G.R. No. 235258 -