Taxation, 2012 Bar — Question 75

MULTIPLE CHOICE

Which cases are appealable to the CTA? a) Decisions of the Secretary of Finance in cases involving liability for customs duties, seizure, detention or release of property affected; b) Decisions of the Commissioner of Customs in cases involving liability for customs duties, seizure, detention or release of property affected; c) Decisions of the Collector of Customs in cases involving liability for customs duties, seizure, detention or release of property affected; d) Decisions of the BIR Commissioner in cases involving liability for customs duties, seizure, detention or release of property affected.

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