Union Refinery Corp. v. Commissioner of Customs

SECOND DIVISION [C.T.A. CASE NO. 5917. December 6, 2005.] UNION REFINERY CORPORATION , petitioner , vs . COMMISSIONER OF CUSTOMS , respondent . RESOLUTION This resolves: 1) petitioner's "Motion for Reconsideration" of the decision, filed on October 5, 2005; and 2) respondent Commissioner of Customs' "Comment/Opposition (To Petitioner's October 5, 2005 Motion for Reconsideration)" filed on November 11, 2005. After a careful consideration of the grounds raised in petitioner's "Motion for Reconsideration" and respondent Commissioner of Customs' "Comment/Opposition" thereto, the Court after due deliberation resolved to DENY the Motion for Reconsideration, the basic issues raised therein having been previously considered and passed upon by the Court in the Decision sought to be reconsidered, and We find no cogent or compelling reason to reconsider the same. SO ORDERED. Juanito C. Castaeda, Jr., Erlinda P. Uy and Olga Palanca-Enriquez, JJ., concur.