This case has been cited 1 times or more.
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2004-12-09 |
SANDOVAL-GUTIERREZ, J. |
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| Obviously, these issues entail a reevaluation of factual circumstances, a matter that normally cannot be undertaken by this Court as it is not a trier of facts.[22] However, we are constrained to resolve the issues raised since the findings of both petitioner and the District Collector of Customs on the one hand, are in conflict with those of the CTA and Court of Appeals, on the other. | |||||