ESSO STANDARD EASTERN

Jun 21st, 2015
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Appeal from the decision of the Court of Tax Appeals reversing the Commissioner of Customs' decision holding respondent ESSO Standard Eastern, Inc., (formerly the Standard-Vacuum Refining Corporation (Phil.) and hereinafter referred to as ESSO) liable in the total sum of P775.62 as special import tax on certain articles imported by the latter under Republic Act No. 387, otherwise known as the Petroleum Act of 1949.

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11. Where a statute is ambiguous, courts may examine both the printed pages of the published Act as well as those extrinsic matters that may aid in construing the meaning of the statute, such as the history of its enactment, the reasons for the passage of the bill and the purposes to be accomplished by the measure.G.R. No. L-28329 August 17, 1975COMMISSIONER OF CUSTOMS, petitioner, vs.ESSO STANDARD EASTERN, INC., (Formerly: Standard-Vacuum Refining Corp. (Phil.), respondent.Appeal from the decision of the Court of Tax Appeals reversing the Commissioner of Customs' decision holding respondent ESSO Standard Eastern, Inc., (formerly the Standard-Vacuum Refining Corporation (Phil.) and hereinafter referred to as ESSO) liable in the total sum of P775.62 as special import tax on certain articles imported by the latter under Republic Act No. 387, otherwise known as the Petroleum Act of 1949.Respondent ESSO is the holder of Refining Concession No. 2, issued by the Secretary of Agriculture and Natural Resources on December 9, 1957, and operates a petroleum refining plant in Limay Bataan. Under Article 103 of Republic Act No. 387 which provides: "During the five years following the granting of any concession, the concessionaire may import free of customs duty, all equipment, machinery, material, instruments, supplies and accessories," respondent imported and was assessed the special import tax (which it paid under protest) on the following separate importations:1) One cart

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