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PROCEDURE IN PROTEST (TARRIF & CUSTOMS)

If importer loses his caseRemedy Where to File Period

File a protest Collector of Customs 15 days from payment of

Customs duties

If Commissioner affirms

Collectors ruling, APPEAL

Court of Tax Appeals Within 30 days from

receipt of the decision of

the CC.

If CTA affirms Collectors

ruling, APPEAL

Court of Appeals Within 15 days from

receipt of CTA decision

If CA affirms CT ruling,

APPEAL

Supreme Court Within 15 days from

receipt of CA decision

If protest denied, APPEAL

Collectors ruling

Customs Commissioner Within 15 days from

receipt of Collectors

ruling

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If importer prevails over the GovernmentAutomatic Review to the

Office of the Commissioner

30 da s to decide

REVERSED If Collectors decision

AFFIRMED by Commissioner

Final & Executory

Automatic Review by the

Secretary of Finance

If w/in 30 days from receipt of the

record of the case by the

Commissioner or the Secretary, no

decision is rendered by either, the

decision under review shall

become final and executory.

If unfavorable, appeal to the

CTA w/in 30 days from receipt

of copy of decision