This case has been cited 1 times or more.
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2008-12-04 |
CHICO-NAZARIO, J. |
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| There is nothing in Section 2313 of the Tariff and Customs Code to support the position of El Greco. As the CTA en banc explained, in case the BOC Commissioner fails to decide on the automatic appeal of the Collector's Decision within 30 days from receipt of the records thereof, the case shall again be deemed automatically appealed to the Secretary of Finance. Also working against El Greco is the fact that jurisdiction over M/V Neptune Breeze, otherwise known as M/V Criston, was first acquired by the Legaspi District Collector; thus, the Manila District Collector cannot validly acquire jurisdiction over the same vessel. Judgment rendered without jurisdiction is null and void, and void judgment cannot be the source of any right whatsoever.[28] | |||||