This case has been cited 1 times or more.
|
2008-08-11 |
CORONA, J. |
||||
| More importantly, the absence of supporting documents should not have prevented petitioner from complying with the mandatory and non-extendible period, specially since the consequences of delayed filing were extremely serious. In addition, these supporting documents were not conclusive on the government.[39] If this kind of excuse were to be accepted, then the collection of customs duties would be at the mercy of importers. | |||||