Manila: The Court of Tax Appeals (CTA) has dismissed an appeal filed by a local car dealer challenging the imposition of additional taxes by the Bureau of Customs (BOC) at the Port of Batangas in 2021. The decision marks a significant development in the ongoing dispute over customs duties and assessments.

According to Philippines News Agency, the CTA en banc issued a 15-page decision on May 18, which denied the petition for review submitted by Rising Cars Corp., a car dealer and importer of car parts. The court upheld the previous ruling of its division, stating the petition lacked merit. The decision, penned by Associate Justice Lance S. Cui-David, emphasized there was no reversible error in the prior resolutions made by the court in division.

The controversy began in September 2021 when the Deputy District Collector of the Port of Batangas demanded Rising Cars Corp. pay additional taxes. This demand was based on the BOC Imports and Assessments Service's valuation of the company's shipment. In response, Rising Cars Corp. disputed the valuation but proceeded to pay PHP3.05 million.

In a turn of events, the company received an undated resolution from a district collector after three years, prompting them to take the matter to the CTA division. However, the division dismissed the case in April 2024, noting procedural missteps. The tax court highlighted that Rising Cars Corp. was required to appeal first to the BOC Commissioner before escalating the case to the CTA.

Furthermore, the CTA en banc pointed out the delay in filing the appeal, noting that the petition for review was only submitted in November 2023, more than two years after the initial valuation dispute, which was deemed untimely.