Gamma Gray Marketing v. Commissioner of Customs

SECOND DIVISION [C.T.A. CASE NOS. 9822, 9824 & 9825. February 4, 2019.] GAMMA GRAY MARKETING , petitioner , vs. COMMISSIONER OF CUSTOMS , respondent . ORDER Considering that CTA Case No. 9855 is closely related and inextricably interwoven with CTA Case Nos. 9822, 9824 & 9825 , the cases were heard jointly. HESIcT When these cases were called for pre-trial in CTA Case No. 9855 , and for the hearing of respondent's Omnibus Motion in CTA Case Nos. 9822, 9824 & 9825 , counsel for petitioner in CTA Case No. 9855, Atty. Norlito P. Agunday, Jr. , counsel for petitioner in CTA Case Nos. 9822, 9824 & 9825, Atty. Jan Michael R. Jongko , counsel for respondent in CTA Case No. 9855, Solicitor Kristan Carlos M. Cristobal , and counsels for respondent in CTA Case Nos. 9822, 9824 & 9825, Solicitors Dino Robert L. De Leon and Gregory L. Ong II , appeared. During today's hearing, respondent's witness, Mr. Arthur A. Villalba , the sole proprietor of Gamma Gray Marketing , testified in the aforesaid cases that he only authorizes the Sarmiento Tamayo & Bulawan Offices , represented herein by Atty. Agunday, to file a petition for review in CTA Case No. 9855 and further testified that he did not authorize the Law Firm of Bartolome Salazar & Partners , represented herein by Atty. Jongko, to file the petitions for review in CTA Case Nos. 9822, 9824 & 9825. Solicitor Cristobal then asked Atty. Jongko to explain why he filed the petitions for review in CTA Case Nos. 9822, 9824 & 9825. The latter replied that his law office was in touch with the broker only and the documents submitted by said broker, and not with Mr. Arthur A. Villalba , the sole proprietor of Gamma Gray Marketing. AcICHD It appearing that the witness did not authorize the Law Firm of Bartolome Salazar & Partners, represented herein by Atty. Jongko, to file the petitions for review in CTA Case Nos. 9822, 9824 & 9825, and there being no objection from Atty. Jongko respondent's Omnibus Motion , filed on September 12, 2018, which prayed for the dismissal of CTA Case Nos. 9822, 9824 & 9825 for being filed without authorization from Mr. Arthur A. Villalba, the sole proprietor of Gamma Gray Marketing, the motion is GRANTED . CTA Case Nos. 9822, 9824 & 9825 are hereby DISMISSED . As regards CTA Case No. 9855 , by agreement of the parties, counsel for petitioner, Atty. Agunday, is given fifteen (15) days from today or until February 19, 2019 to submit the parties' Joint Stipulation of Facts & Issues (including the issue of jurisdiction) . Upon approval of the Joint Stipulation of Facts & Issues, the pre-trial is deemed terminated. caITAC SO ORDERED. Quezon City, Philippines, February 4, 2019. Juanito C. Castaeda, Jr. and Cielito N. Mindaro-Grulla, JJ. , concur.