Taxation, 2015 Bar — Question XIX

QUESTION

In 2014, M City approved an ordinance levying customs duties and fees on goods coming into the territorial jurisdiction of the city. Said city ordinance was duly published on February 15, 2014 with effectivity date on March 1, 2014. (A) Is there a ground for opposing said ordinance? (2%) (B) What is the proper procedural remedy and applicable time periods for challenging the ordinance? (4%)

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