Republic of the Philippines Supreme Court Manila

Jun 17th, 2015
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California State University - Stanislaus
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Before us is a Petition for Review under Rule 45,[1] assailing the Decision[2] and the Resolution[3] of the Court of Appeals (CA), which nullified the Customs Memorandum Order (CMO) No. 27-2003[4] on the tariff classification of wheat issued by petitioner Commissioner of Customs.

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Republic of the PhilippinesSupreme CourtManilaSECOND DIVISIONCOMMISSIONER OF CUSTOMS and the DISTRICT COLLECTOR OF THE PORT OF SUBIC,Petitioners,- versus -HYPERMIX FEEDS CORPORATION,Respondent.G.R. No. 179579Present:CARPIO,J., Chairperson,BRION,PEREZ,SERENO, andREYES,JJ.Promulgated:February 1, 2012x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - xDECISIONSERENO,J.:Before us is a Petition for Review under Rule 45,[1]assailing the Decision[2]and the Resolution[3]of the Court of Appeals (CA), which nullified the Customs Memorandum Order (CMO) No. 27-2003[4]on the tariff classification of wheat issued by petitioner Commissioner of Customs.The antecedent facts are as follows:On 7 November 2003, petitioner Commissioner of Customs issued CMO 27-2003. Under the Memorandum, for tariff purposes, wheat was classified according to the following: (1) importer or consignee; (2) country of origin; and (3) port of discharge.[5]The regulation provided an exclusive list of corporations, ports of discharge, commodity descriptions and countries of origin. Depending on these factors, wheat would be classified either as food grade or feed grade. The correspond

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