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* FIRST DIVISION.
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PERLAS-BERNABE, J.:
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The Facts
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11 Id., at p. 16.
12 Respondent elevated the collection case before the CA, which was
docketed as C.A.-G.R. S.P. No. 97301 entitled „Republic of the
Philippines, represented by the Bureau of Customs v. Hon. Eduardo
Peralta, Jr., in his capacity as Presiding Judge of the Regional Trial
Court, National Capital Judicial Regional, Branch 17, Manila and
Mitsubishi Motors Corporation.‰ In a Decision dated June 27, 2008, the
CA granted its petition and ordered the reinstatement of the collection
case. (Id., at pp. 173-186. Penned by Associate Justice Rebecca De Guia-
Salvador, with Associate Justices Vicente S.E. Veloso and Apolinario D.
Bruselas, Jr., concurring)
13 Petitioner filed a petition before the Court challenging the June
27, 2008 CA Decision, which was docketed as G.R. No. 186106 entitled
„Mitsubishi Motors Corporation v. Court of Appeals, former Eleventh
Division, and Republic of the Philippines, represented by the Bureau of
Customs.‰ In a Resolution dated February 23, 2009, the Court, however,
dismissed the petition. (See Rollo [G.R. No. 186106], p. 120)
14 See Rollo (G.R. No. 209830), pp. 19-20.
15 Id., at pp. 321-347.
16 Id., at p. 324.
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17 Id., at p. 346.
18 Id., at pp. 348-353.
19 Id., at pp. 403-407. Penned by Acting Presiding Judge Ma. Theresa
Dolores C. Gomez-Estoesta.
20 Id., at p. 407.
21 Id., at p. 406.
22 Id., at pp. 406-407.
23 See motion for reconsideration dated May 7, 2012; id., at
pp. 354-359.
24 Id., at pp. 408-409. Penned by Presiding Judge Felicitas O. Laron-
Cacanindin.
25 See Notice of Appeal dated August 28, 2012; id., at pp. 69-70.
26 Id., at pp. 58-61.
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27 Id., at p. 60.
28 Id., at pp. 60-61.
29 Dated June 21, 2013. Id., at pp. 71-84.
30 Id., at p. 81.
31 Id., at pp. 62-68.
32 Genato v. Viola, 625 Phil. 514, 527; 611 SCRA 677, 688 (2010),
citing Zamora v. Court of Appeals, 262 Phil. 298, 304; 183 SCRA 279, 283
(1990).
312
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33 Id., at pp. 527-528; pp. 688-689, citing Perkin Elmer Singapore Pte
Ltd. v. Dakila Trading Corp., 556 Phil. 822, 836; 530 SCRA 170, 186
(2007).
34 See Philippine Coconut Producers Federation, Inc. v. Republic,
G.R. Nos. 177857-58, January 24, 2012, 663 SCRA 514, 569, citing Allied
Domecq Philippines, Inc. v. Villon, 482 Phil. 894, 900; 439 SCRA 667,
672-673 (2004).
35 Katon v. Palanca, Jr., 481 Phil. 168, 182; 437 SCRA 565, 575
(2004), citing Zamora v. Court of Appeals, supra note 32 at pp. 305-306;
p. 285.
36 Entitled „An Act Creating the Court of Tax Appeals‰ (June 16,
1954).
37 Entitled „An Act Expanding the Jurisdiction of the Court of Tax
Appeals (CTA), Elevating its Rank to the Level of a Collegiate Court with
Special Jurisdiction and Enlarging its Membership, Amending for the
Purpose Certain Sections of Republic act no. 1125, as Amended,
Otherwise Known as the Law Creating the Court of Tax Appeals, and for
Other Purposes‰ (approved on March 30, 2004).
313
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2. Exclusive appellate jurisdiction in tax collection cases:
a. Over appeals from the judgments, resolutions or orders of
the Regional Trial Courts in tax collection cases originally decided
by them in their respective territorial jurisdiction.
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