Commissioner of Customs v. Agfha Inc.

EN BANC [C.T.A. EB CASE NO. 136. April 13, 2009.] (C.T.A. Case No. 5290) COMMISSIONER OF CUSTOMS , petitioner , vs . AGFHA INCORPORATED , respondent . RESOLUTION CASANOVA , J p : For resolution of this Court is petitioner-Commissioner of Customs' (CUSTOMS) "Motion for Reconsideration" filed on March 18, 2009 assailing the CTA En Banc's Decision promulgated on February 25, 2009. On March 25, 2009, the Court issued a Resolution ordering the respondent-Agfha Incorporated (AGFHA) to file a Comment on the said motion. In compliance with the Court's Resolution, AGFHA filed an "Opposition (To Motion for Reconsideration)" on March 31, 2009. TIDcEH Petitioner moves for a reconsideration of the said Decision based on the following discussions: A. Respondent is entitled to recover the value of the lost shipment based only on its acquisition cost at the time of importation. B. The present action has been theoretically transformed into a suit against the State; hence the enforcement/satisfaction of petitioner's claim must be pursued in another proceeding consistent with the rule laid down in P.D. No. 1445. After a careful study of the arguments proffered by the petitioner in its Motion for Reconsideration, this Court finds that the matters raised therein have already been thoroughly discussed and disposed of in the assailed Decision. What the instant motion seeks is for the Court to view and appreciate the arguments raised by the petitioner in his own perspective of things, which unfortunately had already been considered and passed upon. WHEREFORE , there having no new matters or issues advanced by the petitioner in the present motion which may compel this Court to reverse, modify or amend the February 25, 2009 Decision of the CTA En Banc , petitioner's "Motion for Reconsideration" is hereby DENIED for lack of merit. SO ORDERED. CHcETA (SGD.) CAESAR A. CASANOVA Associate Justice Juanito C. Castaeda, Jr., Lovell R. Bautista, Erlinda P. Uy and Olga Palanca-Enriquez, JJ., concur. Ernesto D. Acosta, P.J., is on leave.