Taxation, 2013 Bar — Question MC-XIII

MULTIPLE CHOICE

MSI Corp. imports orange and lemon concentrates as raw materials for the fruit drinks it sells locally. The Bureau of Customs (BOC) imposed a 1% duty rate on the concentrates. Subsequently, the BOC changed its position and held that the concentrates should be taxed at 7% duty rate. MSI disagreed with the ruling and questioned it in the CTA which upheld MSI's position. The Commissioner of Customs appealed to the CTA en banc without filing a motion for reconsideration. Resolve the appeal. (1%) (A) The appeal should be dismissed because a motion for reconsideration is mandatory (Rule 8, Revised Rules of the CTA). (B) The appeal should be dismissed for having been filed out of time. (C) The appeal should be given due course since a motion for reconsideration is a useless exercise. (D) The appeal should be upheld to be fair to the government which needs taxes.

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